AAR : Activity of Mechanical, Electrical & Plumbing works (MEP), constitutes a composite ‘Works contract’ service

Maharashtra AAR holds that activity of Mechanical, Electrical &Plumbing works (MEP) comprising of designing, engineering, work laying of RCC Hume pipe/GI pipe etc., for storm waterline and construction of chambers constitutes a composite supply  of ‘works contract’ defined u/s 2 (119) of CGST Act, 2017; Referring the draft agreement, observes that, plumbing system is either attached to earth or fastened to building attached to earth, hence contract is an ind...