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Supply of Cattle Feed Plant classified as Works Contract Service under SAC998732, subject to 18% GST. No civil work included.

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Full Text of the Document

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....Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation& commissioning services without civil work thereof - Supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning and related works involved for both the question 1&2, is Works Contract Service Supply, falling at SAC998732 attracting GST leviability at 18% - AAR....