GST on services provided under ICT @ School Project

In re Telecommunication Consultants India Ltd (GST AAR Odisha) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Recipient of the service OKCL is a body corporate which cannot be regarded as Government. b) The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled. Each of the components of the composite supply a...