https://www.taxtmi.com/manuals?id=7963 Works contracts are composite supplies involving goods and services, and are generally treated as supplies of service under the deeming provision; principal-supply review is required only when the specified work involves transfer of movable property, while construction of immovable property is treated as a service under the applicable construction-related provisions. en-us Wed, 06 Aug 2025 16:42:00 +0530 Mon, 11 Aug 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7963 Works contracts are composite supplies involving goods and services, and are generally treated as supplies of service under the deeming provision; principal-supply review is required only when the specified work involves transfer of movable property, while construction of immovable property is treated as a service under the applicable construction-related provisions. Manuals GST Wed, 06 Aug 2025 16:42:00 +0530 https://www.taxtmi.com/manuals?id=7963