Karnataka GST AAR ruled the Composite Supply for Street Lighting Services under Energy Performance

Updated: May 17

HIGHLIGHTS: Where Supply of LED Lights are primarily in nature along with Maintenance of Street Lighting Services under the Energy Performance Contract is a Composite Supply which attracts 12% GST in terms of Serial No. 226 of Schedule II of Notification No. 1/2017 - Central Tax (Rate), dated 28-06-2017, as amended, as the impugned supply is not that of pure services.


Other Highlights: The time of Supply is the date of Invoice and the consideration is equal to the value of the Invoice, the GST rate being 12%


The Detailed Karnataka Advance Ruling Agreement, Please click here:


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Source: Karnataka AAR Official Site

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