AAR: Chilled Water Plant installation at Naval Dockyard constitutes ‘composite supply’

Gujarat AAR rules on taxability of supply, testing, commissioning of 160 TR Chilled Water Plant to the Naval Dockyard (Visakhapatnam) by applicant, engaged in manufacture and supply of refrigeration systems; Examines whether the supplies are naturally bundled and in conjunction with each other and finds that the activity undertaken is supply of goods viz. compressor, fan condenser, evaporator etc. for installation, testing, commissioning of the “Trailer Mounted 160TR Chille...