GST on setting up of Wet Limestone FGD plant and operation & maintenance

In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Karnataka)

i. Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply?

The combined service of setting up of Wet Limestone FGD plant and operation & maintenance of the said plant can’t be considered as a composite supply.

ii. If answer to question (a) above is yes then, whether the supply provided by the applicant is a composite supply of works contract as per Section 2(30) and Section 2(119) of CGST Act, 2017 and what would be the principal supply?

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