Breif Issue :
Determination of the liability to pay tax on any goods or services or both;
Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise seperate bills for Supply of goods and Supply of Services.
Supply, Commissioning, Installation and maintenance of Solar Water Pumping System falls under the ambit of Works Contract Services and will attract GST @ 18%. As per the terms of contract it is a single contract and cannot be split into 2 separate contracts.
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