AAAR: ‘Street lighting activity’ undertaken under ‘Energy Performance Contract’ entered with Municipal Corp., taxable at 18%, sets-aside AAR-ruling

Karnataka AAAR holds that street lighting activity undertaken by Appellant (Energy Service Provider) under the Energy Performance Contract (ESCO contract) entered to with the Thane Municipal Corporation (TMC) is taxable @ 18% under Notification No. 11/2017; Rules that Appellant is involved in composite supply of both goods and services with the supply of service (of street lighting) being the predominant supply, classifiable under Heading 999112 i.e. ‘Public administration ...