https://www.taxtmi.com/caselaws?id=420052 Under GST, supply of a functional cattle feed plant with erection, installation and commissioning was treated as works contract service because the plant formed an integrated system fixed at site with foundations, cabling and allied works, and could not be moved without dismantling. The immovable character of the assembled plant satisfied the statutory test for works contract, so the arrangement was not accepted as a separate composite supply of goods with incidental installation services. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420052 Under GST, supply of a functional cattle feed plant with erection, installation and commissioning was treated as works contract service because the plant formed an integrated system fixed at site with foundations, cabling and allied works, and could not be moved without dismantling. The immovable character of the assembled plant satisfied the statutory test for works contract, so the arrangement was not accepted as a separate composite supply of goods with incidental installation services. Case-Laws GST Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420052