TaxTMI 
TaxTMI 
Sir, whether Combined contract for Supply and Installation of CCTV Cameras and Fire Extinguishers in Residential building is treated as works contract under GST or supply of goods?
Regarding Combined contract for Supply and Installation of CCTV Cameras and Fire Extinguishers - Works contract or Supply of goods?
23 Nov 2018 
6 Replies 
4000 Views Asked by
Works contract: combined supply and installation may be treated as works contract under GST, altering applicable tax treatment.
Whether a combined supply-and-installation contract for CCTV cameras and fire extinguishers is a works contract or a supply of goods under GST is debated: CCTV installation is argued to be a works contract or composite supply because it requires installation to function, while fire extinguishers were initially viewed as goods but others contend their permanent fixing to buildings brings them within the works contract definition, affecting GST rates and tax treatment. (AI Summary)
Whether a combined supply-and-installation contract for CCTV cameras and fire extinguishers is a works contract or a supply of goods under GST is debated: CCTV installation is argued to be a works contract or composite supply because it requires installation to function, while fire extinguishers were initially viewed as goods but others contend their permanent fixing to buildings brings them within the works contract definition, affecting GST rates and tax treatment. (AI Summary)