GST on control & relay panel designed for controlling of electrical equipments

In re Ms. NR Energy Solutions India Pvt. Ltd. (GST AAR Maharashtra) From the discussions made above we find that in all the three POs submitted by the applicant the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate payment for such goods sold. Further we find that the goods that are supplied are used by the applicant to provide services installation, testing and commissioning of the substations. Without these goods the services cannot be supplied by the applicant and therefore we find that the goods and services are sup...