https://www.taxtmi.com/article/detailed?id=11593 Supply of pumps with installation and commissioning for a sewerage treatment plant qualifies as a composite works contract service under section 2(119) of the CGST Act because the contract involves transfer of goods together with civil and mechanical works; being supplied to a local authority, the AAR treated the transaction as taxable under the rate entry applicable to works contract supplies to municipal authorities. en-us Tue, 11 Jul 2023 09:56:12 +0530 Tue, 11 Jul 2023 09:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11593 Supply of pumps with installation and commissioning for a sewerage treatment plant qualifies as a composite works contract service under section 2(119) of the CGST Act because the contract involves transfer of goods together with civil and mechanical works; being supplied to a local authority, the AAR treated the transaction as taxable under the rate entry applicable to works contract supplies to municipal authorities. Articles Goods and Services Tax - GST Tue, 11 Jul 2023 09:56:12 +0530 https://www.taxtmi.com/article/detailed?id=11593