Yes, it can. The rule states that goods or works can be part of a Non-Consulting Service if they are 'incidental or consequential' to the main service. For example, a vehicle hiring service might include minor maintenance (works) or supply of fuel (goods) as part of the overall service package.
Source: GFR Rule 197
What exactly is a 'suspense head' in this context?
Why is it important to consult with states and UTs when designing these schemes?
Why is it important for the State Government to submit the UC, even if they didn't spend the money directly?
Where can I find the Delegation of Financial Powers Rules?
Do I need to create the accounting forms myself?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.