https://www.taxtmi.com/caselaws?id=429656 A contract for supply, installation and commissioning of machinery, plant, electrical works and overhead electrification for an electric loco shed was treated as a composite supply of works contract service because, on a holistic reading, the project resulted in immovable property permanently embedded and not intended to be moved. Once characterised as works contract service relating to immovable property, the supply fell within the relevant concessional entry for railway-related works. The advance ruling was therefore overturned on both issues, and the notification benefit under Sl. No. 3(v)(a) of Notification No. 11/2017-Central Tax (Rate), as amended, was held applicable. 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 A contract for supply, installation and commissioning of machinery, plant, electrical works and overhead electrification for an electric loco shed was treated as a composite supply of works contract service because, on a holistic reading, the project resulted in immovable property permanently embedded and not intended to be moved. Once characterised as works contract service relating to immovable property, the supply fell within the relevant concessional entry for railway-related works. The advance ruling was therefore overturned on both issues, and the notification benefit under Sl. No. 3(v)(a) of Notification No. 11/2017-Central Tax (Rate), as amended, was held applicable. Case-Laws GST Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429656