Karnataka State Electronics Development Corporation Limited ., In re
Date: September 27, 2020
Subject Matter
Street lighting activity under the Energy Performance Contract amounts to composite supply where the principal supply is that of supply of service. AAR ruling set aside.
Summary
The Appellant, a Karnataka State Government Entity, is engaged into providing street lighting services, under the Energy Performance Contract (ESCO contract) to the Thane Municipal Corporation (TMC). The ESCO contract is a composite supply involving…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…