Classification of service— In the instant case, the applicant s a service provider engaged in the activity of supply, installing testing and commissioning of oxygen pipe line system in Government hospital Covid Care Ward, According to the application with reference to the work order(s) received, they are engaged in the composite supply covered under SAC 995464 in Government hospital covid care ward, Raipur. The applicant desires a ruling regarding the rate of GST on their work/services.

In the instant case the applicant has informed that they are engaged in the activity of supply installation testing and commissioning of oxygen pipelines system in Government Hospitals and it has been their contention that the said activity is classifiable under SAC 995464 and they have sought ruling according the tax rate for the said SAC 995464 viz. installation service of parts and equipment for the supply or conduct of oxygen and other gases used in hospital homes etc; Connection of other gas-operated equipment done for Government Hospital covid care ward.

Held that— The activity of the applicant of supply, installing testing and commissioning of oxygen pipe line system in Government hospital merits classification under SAC 995464 i.e. installation services of parts and equipment for the supply of conduct of oxygen and other gases used in hospital homes etc; and connection of other gas-operated equipment done for Government hospital is liable to 18% GST (9% CGST & 9% SGST).