https://www.taxtmi.com/article/detailed?id=16713 Classification under GST depends on a fact-sensitive dominant-nature inquiry that examines whether goods and services are naturally bundled, whether property transfer is involved, and whether the arrangement is properly characterised as a composite supply or a works contract. Bundled supply-and-maintenance arrangements in piped-supply and O&M contexts may be treated as composite services where the service element is principal, while contract drafting and invoice structure remain relevant to separating activities that are independently taxable as services. Transactions involving construction, development, or other activities connected with immovable property are assessed on their substance, with the place of supply governed by the location of the property. en-us Sat, 20 Jun 2026 13:03:16 +0530 Sat, 20 Jun 2026 13:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16713 Classification under GST depends on a fact-sensitive dominant-nature inquiry that examines whether goods and services are naturally bundled, whether property transfer is involved, and whether the arrangement is properly characterised as a composite supply or a works contract. Bundled supply-and-maintenance arrangements in piped-supply and O&M contexts may be treated as composite services where the service element is principal, while contract drafting and invoice structure remain relevant to separating activities that are independently taxable as services. Transactions involving construction, development, or other activities connected with immovable property are assessed on their substance, with the place of supply governed by the location of the property. Articles Other Topics Sat, 20 Jun 2026 13:03:16 +0530 https://www.taxtmi.com/article/detailed?id=16713