AAR: Supply, Installation, Testing, Commissioning of VRF Units qualify ‘composite supply’ with Air-conditioners being principal supply

Jul 16,2019

Maharashtra AAR holds that supplying ‘Additional Air-conditioning work’ for new building of Director of Education at Porvorim, Goa under an agreement with Goa State Infrastructure Development Corp. Ltd. (GSIDC) is taxable as ‘composite supply’ under Chapter 8415 of Schedule IV, Sr.No. 119 of Notification No. 1/2017 – Central Tax (Rate) at 28% GST; Notes that applicant entered into contract for supplying, installation, testing, erection and commissioning of VRF Indoo...


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