AAR : Supply, design, installation and O & M work of water pumping systems for Govt. dept. taxable at 12%

Rajasthan AAR holds that activity of supply, design, installation, commissioning and testing of solar energy based water pumping  systems and a comprehensive O&M work undertaken by the applicant constitutes a 'Composite supply' of ‘Works Contract’; Noting that single tender shall be floated for the supply, installation and O&M of the plant and special conditions to the contract specify that contractor shall be bound to carry out O&M maintenance of in...