https://www.taxtmi.com/caselaws?id=382094 The case involved determining the nature of a transaction/contract with M/S APTRANSCO for the supply, installation, testing, and commissioning of Relay & Protection Panels with Substation Automation System. The applicant argued it was a works contract, while the jurisdictional officer viewed it as a composite supply of goods and services. The Authority for Advance Ruling (AAR) concluded that the transaction was a composite supply with the principal supply being goods, taxable at 18% GST under HSN code 8537. The transaction was not considered Works Contract Services and was not liable to GST under HSN Code 995461. en-us Tue, 08 Jan 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382094 The case involved determining the nature of a transaction/contract with M/S APTRANSCO for the supply, installation, testing, and commissioning of Relay & Protection Panels with Substation Automation System. The applicant argued it was a works contract, while the jurisdictional officer viewed it as a composite supply of goods and services. The Authority for Advance Ruling (AAR) concluded that the transaction was a composite supply with the principal supply being goods, taxable at 18% GST under HSN code 8537. The transaction was not considered Works Contract Services and was not liable to GST under HSN Code 995461. Case-Laws GST Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382094