https://www.taxtmi.com/caselaws?id=396806 The case involved determining whether the supply, installation, and fixing of customized furniture constituted a composite supply of goods or a works contract for GST purposes. The authority ruled that the activities did not amount to a works contract as they did not result in immovable property. Instead, it was classified as a composite supply of goods, with the principal supply being the furniture itself. Consequently, the applicable GST rate for the supply of furniture was determined to be 18% under Chapter Head 9403 of the GST Tariff. en-us Thu, 05 Mar 2020 00:00:00 +0530 Wed, 19 Mar 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396806 The case involved determining whether the supply, installation, and fixing of customized furniture constituted a composite supply of goods or a works contract for GST purposes. The authority ruled that the activities did not amount to a works contract as they did not result in immovable property. Instead, it was classified as a composite supply of goods, with the principal supply being the furniture itself. Consequently, the applicable GST rate for the supply of furniture was determined to be 18% under Chapter Head 9403 of the GST Tariff. Case-Laws GST Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396806