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GST on Supply, Testing & Commissioning of 160 TR Chilled Water Plant

Case Law Details

Case Name
In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat)
Date of Judgement/Order
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In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat) Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam). Answer: The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with the principal supply of goods viz. ‘160 TR Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10 and the applicant is liable to pay GST @28% till 26.07...
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