INSTALLATION OF AIR HANDLING UNITS

It's really very tuff query But still I would like to give my view point on this

firstly we see the definition of work contract
As per sec. 2(119) of the cgst act clearly and precisely states that "works contract" means a contract for building, construction, fabrication, completion, erection, installtion,fitting out, improvement'maintenance, renovation, alteration or commissioning of immovable property.

So if such Air handling fixed to building & & cannot be dismantled, or re marketable , & become the part of immovable property, then we can treat it as Job work contract

sir jee mai appkeee baat se shat prishat sehmat hu, but hamari purchase 28%ki hai jaise ac parts like compressor humidifier to to hamara refund nikal ayega, and whether this would be acceptable to govt.

good clarification and information