https://www.taxtmi.com/caselaws?id=425086 Supply to a joint venture does not become a composite works contract merely because the joint venture held the main railway project. The applicant's scope was limited to supply, installation, testing and commissioning of machinery, plant and related electrical works, and the attachment of equipment to concrete bases for stability and vibration control did not amount to immovable property attached to earth. On those facts, the supply was not works contract service. As the concessional entry in Sl. No. 3(v)(a) of Notification No. 11/2017 applies only to composite supply of works contract services for railway original works, the rate benefit was unavailable. en-us Mon, 24 Jan 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425086 Supply to a joint venture does not become a composite works contract merely because the joint venture held the main railway project. The applicant's scope was limited to supply, installation, testing and commissioning of machinery, plant and related electrical works, and the attachment of equipment to concrete bases for stability and vibration control did not amount to immovable property attached to earth. On those facts, the supply was not works contract service. As the concessional entry in Sl. No. 3(v)(a) of Notification No. 11/2017 applies only to composite supply of works contract services for railway original works, the rate benefit was unavailable. Case-Laws GST Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425086