AAR: Erection, commissioning, installation of supervisory control and data acquisition system, for 'metro-operation', a composite ‘works contract’

AAR holds that supply by way of erection, commissioning, installation, completion, etc. of supervisory control and data acquisition (SCADA) system for ‘metro’ is taxable under Entry 3(v) of Notification No. 11/2017 - Central Tax (Rate) as amended; Under a contract awarded by Rail Vikas Nigam Ltd. for extension of SCADA system, applicant controls and monitors the electrical network of the metro system and provides upgraded data in graphical and other forms of analysis; Not...