https://www.taxtmi.com/caselaws?id=393751 A composite supply for designing, supplying, erecting, installing, testing and commissioning a metro SCADA system was treated as a works contract because the arrangement involved installation of equipment and systems intended to remain permanently attached and to function as part of the metro corridor's operational electrical network. The new installation was also regarded as original work, since it was neither repair nor maintenance of an existing structure. On that basis, the supply was considered to pertain to railways, including metro, and therefore fell within Entry 3(v)(a) of Notification No. 11/2017-Central Tax (Rate). en-us Fri, 20 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393751 A composite supply for designing, supplying, erecting, installing, testing and commissioning a metro SCADA system was treated as a works contract because the arrangement involved installation of equipment and systems intended to remain permanently attached and to function as part of the metro corridor's operational electrical network. The new installation was also regarded as original work, since it was neither repair nor maintenance of an existing structure. On that basis, the supply was considered to pertain to railways, including metro, and therefore fell within Entry 3(v)(a) of Notification No. 11/2017-Central Tax (Rate). Case-Laws GST Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393751