https://www.taxtmi.com/caselaws?id=383063 A supply-and-installation contract for VRF air-conditioning equipment was analysed under GST and was not treated as a works contract because the materials remained identifiable as separate goods and the arrangement did not result in immovable property. The transaction was instead held to be a composite supply, with the air-conditioner units constituting the principal supply. GST was therefore payable at the rate applicable to the principal goods, namely air-conditioners. The ruling turns on the distinction between works contract treatment and composite supply classification, and on identifying the principal supply within a bundled contract. en-us Fri, 24 May 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383063 A supply-and-installation contract for VRF air-conditioning equipment was analysed under GST and was not treated as a works contract because the materials remained identifiable as separate goods and the arrangement did not result in immovable property. The transaction was instead held to be a composite supply, with the air-conditioner units constituting the principal supply. GST was therefore payable at the rate applicable to the principal goods, namely air-conditioners. The ruling turns on the distinction between works contract treatment and composite supply classification, and on identifying the principal supply within a bundled contract. Case-Laws GST Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383063