AAR: Supply of goods & services for smooth fixture/operation of ‘Video Conferencing’ software, ‘composite’ in nature, taxable at 18%

Rajasthan AAR holds that inter-state supply of goods and services to implement and maintain ‘Video Conferencing’ (VC) software for Gram Panchayat offices, by applicant, applying for bidding in RFP issued by Centre for e-Governance, Govt. of Karnataka , is a ‘composite supply’; Finds that supply of goods like Central MCU and other equipment in high availability mode, client licenses, speakers are not of immovable nature and can be dismantled in general view; Further, s...