https://www.taxtmi.com/article/detailed?id=9408 The Maharashtra AAR concluded that a contract predominantly comprising high-value equipment supply with ancillary installation and services does not qualify as a works contract because there was no construction of immovable property and civil works were insignificant; this conflicts with other AARs that treated similar arrangements as works contracts, raising issues about separate consideration, removability of installed equipment, cross-breach between supply and services contracts, and the definition of immovable property under GST. en-us Mon, 10 Aug 2020 11:27:24 +0530 Mon, 10 Aug 2020 11:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9408 The Maharashtra AAR concluded that a contract predominantly comprising high-value equipment supply with ancillary installation and services does not qualify as a works contract because there was no construction of immovable property and civil works were insignificant; this conflicts with other AARs that treated similar arrangements as works contracts, raising issues about separate consideration, removability of installed equipment, cross-breach between supply and services contracts, and the definition of immovable property under GST. Articles Goods and Services Tax - GST Mon, 10 Aug 2020 11:27:24 +0530 https://www.taxtmi.com/article/detailed?id=9408