https://www.taxtmi.com/caselaws?id=802126 Supply, erection, testing and commissioning of a fire protection system constitute a composite supply where equipment and related services are naturally bundled with a principal supply. Permanent installation through site preparation, RCC platforms, wiring, pipework and commissioning creates immovable property where removal requires substantial dismantling. Transfer of goods in creating that immovable infrastructure falls within works contract and is treated as a supply of services, classifiable under SAC 9954. The claimed concessional 12% works-contract rate does not apply where earthwork is negligible and the statutory predominant-earthwork condition is not met. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802126 Supply, erection, testing and commissioning of a fire protection system constitute a composite supply where equipment and related services are naturally bundled with a principal supply. Permanent installation through site preparation, RCC platforms, wiring, pipework and commissioning creates immovable property where removal requires substantial dismantling. Transfer of goods in creating that immovable infrastructure falls within works contract and is treated as a supply of services, classifiable under SAC 9954. The claimed concessional 12% works-contract rate does not apply where earthwork is negligible and the statutory predominant-earthwork condition is not met. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802126