AAR: Steel structures fabrication job work along-with painting, mixed supply, taxable at 12%

West Bengal AAR rules that provision of services by applicant (supplier of building structure, railway bridge equipment, technical structure, blast furnace shell, civil structure), for Reconstruction of Railway Overbridge (ROB) at the site amounts to mixed supply; Perusing the contract, AAR infers that the transaction is two fold, and has 2 separate services, viz. (i) Job Work of fabrication of steel structures and delivery thereof and (ii) Works Contract of applying a coat o...