TaxTMI 
TaxTMI 
Supply, Installation. Testing and Commissioning of ‘Main Power Panel’ will be treated as Composite supply, Mixed Supply or a Works Contract?
Classification of supply
13 Apr 2023 
5 Replies 
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Works Contract Services: electrical supply with installation and commissioning treated as works contract under GST, subject to contract terms.
Supply, installation, testing and commissioning of electrical panels and wiring in a residential premises is described as falling within the statutory definition of works contract where installation and commissioning of immovable property involves transfer of property in goods; explanatory classification lists electrical installation services (wiring, fitting, installation and commissioning) under construction services. Contract terms must be examined to determine the precise allocation between goods and services. (AI Summary)
Supply, installation, testing and commissioning of electrical panels and wiring in a residential premises is described as falling within the statutory definition of works contract where installation and commissioning of immovable property involves transfer of property in goods; explanatory classification lists electrical installation services (wiring, fitting, installation and commissioning) under construction services. Contract terms must be examined to determine the precise allocation between goods and services. (AI Summary)