Applicant is engaged in manufacture, supply, erection and installation of UPS systems. It entered into contract with DMRC for supply, erection, installation, commissioning and testing of UPS system where major part of contract is supply of goods. i.e. UPS Units, etc. These goods are delivered to client by applicant and such goods that are supplied are used by applicant to provide services of installation, testing and commissioning of substations. Without these goods, services cannot be supplied by applicant and therefore goods and services are supplied as a combination and in conjunction and in course of their business where principal supply is supply of goods taxable at 18 per cent GST
Source: taxmann.com
