AAR: Supply, Installation & fixing of customized furniture, not a ‘works contract’ but a composite ‘furniture’ supply

Madhya Pradesh AAR rules that contract of ‘supply, installation and fixing of customized furniture in a building’ is a ‘composite supply’ taxable at 18% under Chapter Heading 9403; Applicant was awarded said contract by Capital Production Administration, a Dept. of Madhya Pradesh Govt., for supply, installation and fixing of customized furniture in newly constructed Mantralaya; Examines Section 2(119) defining ‘works contract’ as a “contract for building, c...