https://www.taxtmi.com/caselaws?id=418573 The AAR, UP ruled that an erection, procurement and commissioning contract for thermal power station equipment constitutes a composite works contract under Section 2(119) of CGST Act, 2017. The authority held that multiple contracts linked by cross-fall breach clauses form an indivisible composite supply where goods transportation, delivery, installation and civil works are naturally bundled. The installation creates immovable property as machines are permanently embedded with no intention of dismantling. The entire project qualifies as supply of services under Schedule II entry 6(a), attracting GST at 18% under relevant rate notifications. en-us Fri, 24 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418573 The AAR, UP ruled that an erection, procurement and commissioning contract for thermal power station equipment constitutes a composite works contract under Section 2(119) of CGST Act, 2017. The authority held that multiple contracts linked by cross-fall breach clauses form an indivisible composite supply where goods transportation, delivery, installation and civil works are naturally bundled. The installation creates immovable property as machines are permanently embedded with no intention of dismantling. The entire project qualifies as supply of services under Schedule II entry 6(a), attracting GST at 18% under relevant rate notifications. Case-Laws GST Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418573