AAR: Supply of UPS along with installation, testing & commissioning constitutes a 'Composite supply', not a 'works-contract'

Maharashtra AAR holds that contract entered into with Delhi Metro Railway Corporation (DMRC) for supply, installation, testing, and commissioning of UPS systems qualifies to be a ‘composite supply’; States that as the principal supply in this case is UPS units classified under Heading 8504 liable to 18% GST, applicant is liable to pay GST on the whole contract at 18%; Perusing the agreement, finds that the contract is considering a clear demarcation of goods and services ...