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    <description>Classification turns on whether the supply of electrical items with installation is a composite supply with goods as the principal supply-taxed and classified as goods (HSN) with installation ancillary-or a works contract/construction-related service where installation integral to immovable property brings the transaction under service classification (SAC); the determination depends on the installation&#039;s connection to immovable property, contract terms, and relevant advance rulings.</description>
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