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

Case Law Details

Case Name
In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Karnataka)
Date of Judgement/Order
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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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