Case LawKAR ADRG 48/2021
Bangalore Street Lighting Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- July 30, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
GST on street lighting activity undertaken under the Energy Performance Contract
Composite Supply
Summary
i. Whether the street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (Which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply the CGST/KGST Act2017?…
Judgement
M/s. Bangalore Street Lighting Private Limited, 7th Floor, Property No. 124, Surya Chambers, Off Old Airport Road, Murgeshpalya, Bengaluru-560 017. having GSTIN 29AAPCA3170M1Z5, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging…