AAAR: Execution of air conditioning work not work- contract, but 'composite supply', taxable at 28%

Maharashtra AAAR affirms AAR ruling holding execution of Additional Air conditioning work for the new building of Director of Education under an agreement with Goa State Infrastructure Development Corporation Ltd. as a ‘composite supply’ of air conditioner units; Noting that supply is of VRF Indoor and Outdoor units, stands cables etc. used to control/cool the temperature of the rooms in the building, observes that the fixation of air conditioner units along-with the pipe...