Wet-leasing classifiable under SAC 9973 Leasing or rental services with or without operator

In re HYT Sam India (JV) (GST AAAR Tamilnadu) Question Raised before AAAR > Whether all the works awarded through the LOA together is a ‘Composite supply of Works Contract Service’ in as much as the tender floated is for “construction of shed, provision of M&Ps in ICF Shell / Furnishing Division, retro-fitment / re-conditioning / re-sitting / disposal of obsolete M&Ps of shell division including wet leasing of M&Ps and associated Electrical works on turn-key basis” and thereby the benefit of sl.No.3(v) of Notification No. 11/2017-C.T.(Rate) dated 28.06.20...