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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Classification of supply - Works Contract or not - whether the ...

Case Laws     GST

August 4, 2020

Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution of the contract? - there is a composite supply in the subject case but there is no works contract involved in the subject case - The items are in nature of machine/instruments/equipment and are all replaceable and hence cannot he said to be of ‘immovable’ nature - AAR

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