AAR : Activity of O&M of Fluoride Control Project constitutes ‘Works Contract’, taxable at 12%

Rajasthan AAR holds that the activity of O&M of Fluoride Control Project on ESCO model and O&M work by the applicant undertaken for the Government dept. constitutes ‘Works Contract’; Noting that ESCO model requires improvement of 'whole water supply system' involving pump houses, pumping stations, transmission lines, switchyards, etc., elucidates that, works contract in itself is a composite supply involving construction, fabrication, improvement, etc. along with ...