Karnataka State Electronics Development Corporation Limited ., In re
Date: March 10, 2020
Subject Matter
Street lighting activity under the Energy Performance Contract amounts to composite supply where the principal supply is that of supply of goods
Summary
i. Whether the street lighting activity under the Energy Performance Contract dated 05.12.2016 is to be considered as Supply of goods or a Supply of Services under the CGST / KGST Act 2017? Accordingly, whether the transaction can be sub-classified a…
M/s Karnataka State Electronics Development Corporation Limited, (called as the ‘Applicant’ hereinafter), 2nd Floor, TTMC A Block, BMTC Complex, K H Road, Shanthinagar, Bengaluru – 560 027, Karnataka., having GSTIN number 29AABCK6661P1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 8s KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST…