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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of supply - the applicant supplies materials and ...


Erecting Systems at Cryogenic Facility Classified as Supply of Services Under GST, Deemed Immovable Property.

November 30, 2019

Case Laws     GST     AAR

Classification of supply - the applicant supplies materials and in conjunction provides the service of erection of the Systems into at the Integrated Cryogenic Engine & Stage Test Facility making all the systems together as an immovable property - The present supply is a composite supply to be treated as a supply of services.

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