https://www.taxtmi.com/caselaws?id=420112 Supply, installation and commissioning of EPABX systems for Railways, with associated cabling and related work, was treated as a works contract because multiple components were assembled into an installed system that could not be removed and marketed without dismantling, and dismantling could damage parts. The installed system was therefore regarded as immovable property, and the supply was held to fall within the concessional entry for composite works contract by way of installation or commissioning of original works pertaining to railways, attracting GST at 12%. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420112 Supply, installation and commissioning of EPABX systems for Railways, with associated cabling and related work, was treated as a works contract because multiple components were assembled into an installed system that could not be removed and marketed without dismantling, and dismantling could damage parts. The installed system was therefore regarded as immovable property, and the supply was held to fall within the concessional entry for composite works contract by way of installation or commissioning of original works pertaining to railways, attracting GST at 12%. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420112