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    <title>Benefit of abatement under the category of Erection, Commissioning or Installation</title>
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    <description>Entitlement to the claimed abatement turns on whether the supply and installation of furniture is correctly classified as erection, commissioning or installation; if so, the abatement would apply. Excise liability for manufacture of movable excisable goods and works contract tax depend on statutory thresholds and the nature of the supply, and are not determined by the form of invoices. Invoice issuance does not itself determine tax liability; classification under the relevant service description governs the tax and abatement outcome.</description>
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      <description>Entitlement to the claimed abatement turns on whether the supply and installation of furniture is correctly classified as erection, commissioning or installation; if so, the abatement would apply. Excise liability for manufacture of movable excisable goods and works contract tax depend on statutory thresholds and the nature of the supply, and are not determined by the form of invoices. Invoice issuance does not itself determine tax liability; classification under the relevant service description governs the tax and abatement outcome.</description>
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