prefabricated movable/temporary bamboo structures

[Gul Bhatia]

Hi team,

Please help me resolve a small confusion whether construction of temporary Bamboo structure that are also movable come under Works Contract as service?

To give you a brief, we make prefabricated bamboo structures that can be assembled by self or we can provide installation services. Now if we look into works contract then this comes under prefabricated supply but then works contract does not give ITC.

So can we take this as goods and services as composite supply?

Kindly help.

Gul Bhatia

[DR.MARIAPPAN GOVINDARAJAN]

Please explain the full work involved and the part of bamboo in such work.

AI Summary

Works contract classification affects GST input tax credit entitlement for prefabricated movable bamboo structures and installation services. Whether supply and/or installation of prefabricated movable bamboo structures is a works contract or a supply/composite supply affects GST treatment and input tax credit entitlement. The supplier offers prefabricated units that can be self assembled or installed by the supplier. Classification turns on the factual split between goods supplied and installation services and the role of bamboo in the work; the respondent requested full details of the work and the part of bamboo to determine the correct characterization.