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1. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

2. Composite supply or Mixed supply or works contract - contract for supply, Installation, testing & commissioning Air-Conditioners (involving indoor units, outdoor units,...

3. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

4. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

5. Classification of supplies - works contract services - The contract for shifting of cables and replacing with underground cables can be classified as contract for...

6. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

7. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

8. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

9. TDS u/s 194C - supply of plant and machinery of windmill, for civil/electrical works and erection and commission of windmill, is a composite work contract - No TDS - AT

10. Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

11. Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant...

12. VAT / CST - Contract for performance of work of laying HDPE pipe for transportation of natural gas – determination of nature of the contract namely whether the said...

13. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

14. Classification of supply - works contract or not - supply for construction of a sewerage treatment plant which involves supply of pumps as well as installation and...

15. Classification of supply - the applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax...