https://www.taxtmi.com/caselaws?id=430360 Operation and maintenance of the Mansi Wakai dam project, including machinery, electrical and mechanical equipment, repair work and connected installations, was treated as a naturally bundled works contract for GST purposes and therefore as a composite supply, not a mixed supply. The supply was also held to satisfy Entry 3A of Notification No. 12/2017-Central Tax (Rate) because it related to a Government Department function connected with water supply and the value of goods on the material before the Authority remained below 25% of the composite supply. Where that threshold is exceeded, the ruling stated that GST applies at 12% under the relevant concessional entry. en-us Wed, 12 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430360 Operation and maintenance of the Mansi Wakai dam project, including machinery, electrical and mechanical equipment, repair work and connected installations, was treated as a naturally bundled works contract for GST purposes and therefore as a composite supply, not a mixed supply. The supply was also held to satisfy Entry 3A of Notification No. 12/2017-Central Tax (Rate) because it related to a Government Department function connected with water supply and the value of goods on the material before the Authority remained below 25% of the composite supply. Where that threshold is exceeded, the ruling stated that GST applies at 12% under the relevant concessional entry. Case-Laws GST Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430360