Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailable.

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....Supply, erection, testing and commissioning of fire-protection equipment constitute a composite supply where naturally bundled. Once permanently installed and not removable without substantial dismantling, the system is immovable property; transfer of goods with its installation constitutes a works contract, treated as a supply of services under Heading 9954. Excavation and backfilling do not qualify the contract for the predominantly earthwork rate where earthwork is not predominant. Classification or concessional IGST treatment under omitted entries or a rescinded notification is unavailable.....