AAR: Activities of Electricity Department qualifies as a 'composite supply of works contract', liable to 18% GST

Goa AAR holds that applicant is liable to pay GST@ 18% on works contract executed on various activities by applicant, Chief Electrical Engineer, Goa; Notes that applicant is engaged in the supply, erection, testing and commissioning of low, high voltage, extra voltage overhead lines, cables, circuit breakers, voltage transformers, outdoors structure in sub-station and other arears, high voltage panels distribution boxes,  ring main units, civil works for circuit breaker,...