https://www.taxtmi.com/caselaws?id=446977 A turnkey contract for supply, erection, installation and commissioning of a cattle feed plant was treated as works contract service because the installed plant resulted in immovable property. The determining factor was the permanent attachment and functional integration of interlinked machinery, structures, electrical systems, piping, foundations, grouting and commissioning activities into a single operational unit that could not be shifted without dismantling and re-erection. On those facts, the contract fell within the GST definition of works contract for immovable property, and the composite supply was held taxable as works contract service at the applicable rate. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446977 A turnkey contract for supply, erection, installation and commissioning of a cattle feed plant was treated as works contract service because the installed plant resulted in immovable property. The determining factor was the permanent attachment and functional integration of interlinked machinery, structures, electrical systems, piping, foundations, grouting and commissioning activities into a single operational unit that could not be shifted without dismantling and re-erection. On those facts, the contract fell within the GST definition of works contract for immovable property, and the composite supply was held taxable as works contract service at the applicable rate. Case-Laws GST Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446977