https://www.taxtmi.com/caselaws?id=371230 A bundled transmission line package executed under interlinked contracts was treated as an indivisible arrangement for construction, erection and commissioning of immovable property. Applying the statutory meaning of goods, works contract and immovable property, the AAR found the package attached to the earth and intended for permanent beneficial enjoyment, so the supply was works contract service rather than a mere ex-factory sale of goods. Because the supply was characterised as works contract service, the exemption under serial no. 18 of Notification No. 12/2017-Central Tax (Rate) was held inapplicable, and the entire bundled consideration remained taxable. en-us Mon, 26 Nov 2018 00:00:00 +0530 Thu, 27 Feb 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371230 A bundled transmission line package executed under interlinked contracts was treated as an indivisible arrangement for construction, erection and commissioning of immovable property. Applying the statutory meaning of goods, works contract and immovable property, the AAR found the package attached to the earth and intended for permanent beneficial enjoyment, so the supply was works contract service rather than a mere ex-factory sale of goods. Because the supply was characterised as works contract service, the exemption under serial no. 18 of Notification No. 12/2017-Central Tax (Rate) was held inapplicable, and the entire bundled consideration remained taxable. Case-Laws GST Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371230