https://www.taxtmi.com/article/detailed?id=11010 The supply of design, goods and electrical installation of highway lighting is an installation service, not construction services under the Services Rate Notification. While the activity constitutes a composite supply and meets the statutory definition of works contract due to transfer of property in goods, it does not satisfy the notification's requirement that the work be construction of a road for public use; therefore the concessional GST rate under that notification entry is unavailable. en-us Sat, 21 Jan 2023 12:00:12 +0530 Sat, 21 Jan 2023 12:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11010 The supply of design, goods and electrical installation of highway lighting is an installation service, not construction services under the Services Rate Notification. While the activity constitutes a composite supply and meets the statutory definition of works contract due to transfer of property in goods, it does not satisfy the notification's requirement that the work be construction of a road for public use; therefore the concessional GST rate under that notification entry is unavailable. Articles Goods and Services Tax - GST Sat, 21 Jan 2023 12:00:12 +0530 https://www.taxtmi.com/article/detailed?id=11010