Goel Medico ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- December 17, 2021
- Type:
- Advance Ruling
- Members:
- Sonal Mishra, Rajesh Singh
Subject
Supplying, installing, testing and commissioning of oxygen pipeline system in government hospitals merits classification under SAC 995464 and is liable to 18% GST
Summary
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…
Judgement
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. conne…