AAR: 'Submersible pumps' along with installation, etc. taxable as ‘composite supply’ of goods

Karnataka AAR holds that supply of submersible pump sets/accessories and the installation, electrification and energisation of same in already drilled bore wells meant for use in agriculture is a ‘composite supply’ of goods; States that service of installation is possible only when the goods (submersible pump sets) are supplied and hence pre-dominant/principal supply is that of submersible pump sets, hence, applicable GST rate would be rate applicable thereon (i.e. submer...