Meaning of original works - GST Ready Reckoner - GST

Meaning of original works As per clause 2(zs) of Exemption No, 12/2017- Central Tax (Rate) original works means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;