Works contract classification: treated as service under GST; principal supply reviewed only for transfers of movable property. Works contracts are composite supplies involving goods and services, and are generally treated as supplies of service under the deeming provision; principal-supply review is required only when the specified work involves transfer of movable property, while construction of immovable property is treated as a service under the applicable construction-related provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Works contract classification: treated as service under GST; principal supply reviewed only for transfers of movable property.
Works contracts are composite supplies involving goods and services, and are generally treated as supplies of service under the deeming provision; principal-supply review is required only when the specified work involves transfer of movable property, while construction of immovable property is treated as a service under the applicable construction-related provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.