AAAR: Supply, design, etc. of solar water pumping system, taxable as supply of ‘goods’ & ‘services’

Rajasthan AAAR rules that activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems whose time of supply falls after December 31, 2018 is both supply of goods and supply of services; Modifies AAR order wherein it was held that said activity is a works contract of composite supply, liable to tax at 12% GST being supply proposed to be undertaken for a Govt. department under Entry No. 3(iii) with HSN Code 99544; Fin...