https://www.taxtmi.com/caselaws?id=418463 The AAR Telangana ruled that a contract for design, supply, installation, testing and commissioning of onboard TCAS equipment in locomotives constitutes a composite supply, not a works contract under GST law, since locomotives are movable property. The principal supply being electrical signalling equipment attracts 9% CGST and SGST. The AMC component was deemed a separate contract, also classified as composite supply with the same tax rate. The applicant must obtain separate registration in other states where supplies are made. The executing partner of the joint venture bears identical tax liability as the joint venture firm awarded the contract. en-us Mon, 14 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418463 The AAR Telangana ruled that a contract for design, supply, installation, testing and commissioning of onboard TCAS equipment in locomotives constitutes a composite supply, not a works contract under GST law, since locomotives are movable property. The principal supply being electrical signalling equipment attracts 9% CGST and SGST. The AMC component was deemed a separate contract, also classified as composite supply with the same tax rate. The applicant must obtain separate registration in other states where supplies are made. The executing partner of the joint venture bears identical tax liability as the joint venture firm awarded the contract. Case-Laws GST Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418463