Goel Medico ., In re

Activity of Applicant is a supply consisting of two or more taxable supplies of goods or services or both and its combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business.Activity of the Applicant includes installation services and equipment for the supply or conduct of oxygen and other gases used in hospitals, homes etc. connection of other gas operated equipments attracting 18% GST.Exemption under the Impugned Notification was only on the COVID related items and not to the work contract services in which the Applicant is engaged. Therefore, the activity of Applicant is not covered under the Impugned Notification. Hence, not exempted. Hence, activity of the Applicant of supplying, installing, testing and commissioning of oxygen pipeline system in government hospitals merits classification under SAC 995464 and is liable to 18% GST.