GST on activity of O & M of Fluoride control project on ESCO Model

In re G A Infra Pvt Ltd (GST AAR Rajasthan)

Whether the activity of O & M of Fluoride control project on ESCO Model  and O & M work supply of goods or supply of services and what shall be the rate of GST on it?

The activity of 0 & M of Fluoride Control Project on ESCO Model and 0 & M work by the applicant is being undertaken for a Government Department. In this activity of Composite supply of goods and services the applicability of GST will be as under -:

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