M/s. Keysight Technologies International India Pvt. Ltd.

(a) Whether the supply of electricity is a supply of goods or services?
(b) Whether the supply of electricity and supply of utilities/ leasing are separate supplies or composite supplies?
(c) If supply of electricity and supply of utilities/ leasing are separate supplies, what is the classification of supply of electricity for the purpose of payment of GST?
(d) Whether the Applicant is eligible to take credit of input tax charged on such supply of renting services and electricity, if any?