GST on installation, commissioning, testing, supplying mechanical/electrical work for Machinery attached to concrete base

In re HYT Engineering Company Pvt Ltd (GST AAR Uttar Pradesh) We find that the major part of the contract is supply of goods i.e. Machinery and Plant, tools, gauges, instruments, office equipment & furniture and electrical goods. These goods are delivered to the client (JV) by the applicant and such goods are used by the applicant to provide services of installation, testing, commissioning and electrical works. Without supply of these goods, the services cannot be supplied by the applicant and therefore we find that the goods and services are supplied as a combination and in conjunction an...