Karnataka Authority for Advance Ruling 10 March 2020, KAR/07/2020 (i. Whether the street lighting activity under the Energy Performance Contract dated 05.12.2016 is to be considered as Supply of goods or a Supply of Services under the CGST / KGST Act 2017?)

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU 560 009 Advance Ruling No. KAR ADRG 07 Date 10-03-2020 Present: 1 Dr. Ravi Prasad MP Additional Commissioner of Commercial Taxes Member (State Tax) 2 Sri.