GST on construction of water distribution networks and operation & maintenance for Kolkata Municipal Corporation

In re Suez India Private Limited (GST AAR West Bengal) Whether the supplies provided by the applicant to Kolkata Municipal Corporation shall be considered as divisible supplies and what would be its taxability under the GST Act. The contract for water loss management made by the applicant with Kolkata Municipal Corporation which includes construction of water distribution networks and operation & maintenance shall be treated as an indivisible single contract and qualifies for works contract as defined under clause (119) of section 2 of the GST Act. The instant composite supply of works con...