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Supply of pump sets with installation, electrification & energization is a ‘composite supply’ & not ‘works contract’

August 8, 2019[2019] 108 104 (AAR - KARNATAKA)

GST: Supply of submersible pump sets and installation, electrification and energisation of same to Government entities is composite supply wherein principal supply is that of supply of such goods i.e. submersible pumps

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