Dear Sir,
Earlier definition of work contract service is : works contract” means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property.
Now in GST : only contracts related to immovable property are to be considered as works contract. and as per me this covered in composite supply.
If person doing provide AMC of their equipment and supplying service with parts (Goods) then how treat in new regime & which service covered these activity.
Rgds,
M K