https://www.taxtmi.com/caselaws?id=429656 The AAAR, Uttar Pradesh ruled that a contract for supply, installation and commissioning of plant and machinery for an Electric Loco Shed constituted a works contract under Section 2(119) of CGST Act, 2017. The project involving civil, mechanical and electrical works across 40,000 sq meters was deemed immovable property under Section 3(c) of Transfer of Property Act, 1882, as components would not be removed from their position. The authority held this was a composite supply of works contract service, making the appellant eligible for benefits under Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 20/2017-Central Tax (Rate). en-us Fri, 15 Jul 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429656 The AAAR, Uttar Pradesh ruled that a contract for supply, installation and commissioning of plant and machinery for an Electric Loco Shed constituted a works contract under Section 2(119) of CGST Act, 2017. The project involving civil, mechanical and electrical works across 40,000 sq meters was deemed immovable property under Section 3(c) of Transfer of Property Act, 1882, as components would not be removed from their position. The authority held this was a composite supply of works contract service, making the appellant eligible for benefits under Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 20/2017-Central Tax (Rate). Case-Laws GST Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429656