AAR: Establishment of Facility at ISRO Propulsion Complex for Satellite launch vehicle program, a ‘composite supply of works-contract service’

Tamil Nadu AAR holds that Energy, Procurement and Construction (EPC) contract for establishment of Integrated Cryogenic Engine & State Test (ICET) Facility wherein both goods and services are supplied as per the contract between the applicant and the Indian Space Research Organisation (ISRO) Propulsion Complex Mahendragiri is a ‘composite supply’ in terms of Section 2(30) of CGST Act; Perusal of the contract reflects that  “mere supply of the equipmen...