Supply, design, testing, etc., of solar energy based water pumping systems are both supply of goods & services in GST

Activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time of supply falls after 31-12-2018, are both supply of Goods and supply of Services in terms of entry No. 234 ibid, read with entry No. 38 ibid, with rate of GST as prescribed under these entries

Source: taxmann.com