AAR cannot give a ruling on whether Forest Department is correct in not giving GST to applicant on composite supply?

In re Om Prakash Sharma (GST AAR Uttarakhand) On perusal of aforesaid legal provisions, we find that a works contract is essentially a contract of service which may also involve supply of goods in the execution of the contract. It is basically a composite supply of both services and goods, with the service element being dominant in the contract between parties. On perusal of documents submitted by the applicant we find that the contracts has been awarded by the Forest Department to the applicant for construction as well as for repair & maintenance of immovable property wherein transfer of...