https://www.taxtmi.com/caselaws?id=406027 A turnkey supply involving erection, commissioning, installation and operation and maintenance of a wastewater pretreatment plant was treated as a composite works contract because the plant was fixed to earth and the goods and services were naturally bundled, with maintenance as the principal element. The spares, consumables and speciality chemicals used in O&M were incidental to the maintenance service rather than a separate supply of goods. As the recipient was a Government Entity and the plant was for water treatment, the supply satisfied the concessional entry in the rate notification and was taxable as works contract service under SAC 9954. en-us Thu, 25 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406027 A turnkey supply involving erection, commissioning, installation and operation and maintenance of a wastewater pretreatment plant was treated as a composite works contract because the plant was fixed to earth and the goods and services were naturally bundled, with maintenance as the principal element. The spares, consumables and speciality chemicals used in O&M were incidental to the maintenance service rather than a separate supply of goods. As the recipient was a Government Entity and the plant was for water treatment, the supply satisfied the concessional entry in the rate notification and was taxable as works contract service under SAC 9954. Case-Laws GST Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406027