Turnkey contract = composite supply, GST payable on advances. Not divisible despite two parts. Notification 66/2017-CT inapplicable.
Case-Laws
GST
The turnkey contract entered by the applicant with PGVCL is a works contract as defined u/s 2(119), involving a composite supply for installation, testing, and commissioning of 11 KV medium voltage covered conductor (MVCC) with accessories. The contract is not divisible, despite constituting two interconnected and interdependent parts. GST is
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