https://www.taxtmi.com/caselaws?id=416120 A contract for setting up a Wet Limestone FGD plant and later operation and maintenance was not treated as a composite supply because the two activities were separately identified, had separate payment schedules, distinct performance obligations, and O&M began only after completion and handover. The plant-setting activity was classified as a works contract for construction and installation of an immovable pollution control plant under heading 995429, falling within entry 3(iv)(e) of Notification No. 11/2017-Central Tax (Rate) and taxable at 12%. The separate O&M activity was classified under SAC 998599 as business support services and taxed at 18% under entry 23(iii). en-us Fri, 17 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416120 A contract for setting up a Wet Limestone FGD plant and later operation and maintenance was not treated as a composite supply because the two activities were separately identified, had separate payment schedules, distinct performance obligations, and O&M began only after completion and handover. The plant-setting activity was classified as a works contract for construction and installation of an immovable pollution control plant under heading 995429, falling within entry 3(iv)(e) of Notification No. 11/2017-Central Tax (Rate) and taxable at 12%. The separate O&M activity was classified under SAC 998599 as business support services and taxed at 18% under entry 23(iii). Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416120