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2019 (10) TMI 617 - AAR - GSTClassification of services - IT Support Services - IT Managed Services - N/N. 11/2017-Central Tax (Rate) dated 28th June 2017 - the entries that need to be examined are 99831, 99833, 99834 and 99839. The other entries which may need examination are 998598, 998729. HELD THAT:- The Support services provided by the applicant have been examined and it is seen that the support services include the support of software products and also hardware products. Some of the plans include support of the entire infrastructure (especially Pro-active support services). Hence it is common contract for maintenance of hardware and software and hence is directly related to the Group related to “information technology services” and hence is covered under the Group 99831. Whether the support services fall under Service Code (Tariff) 998313 or 998316 or 998319? - HELD THAT:- It is seen that applicant is providing support of both hardware and software and the issue boils down to whether they are covered under Information Technology Consulting and Support Services (Service Code 998313) or Information Technology Infrastructure and Network Management Services (Service Code 998316). The operations of the applicant are analysed with reference to the above and found that the support services mentioned above are all related to such services which are not directly involved in the provision of the service or supply of goods by the recipient, and hence only assists the recipient of services by providing advice, trouble shooting of hardware and software, to recover the damaged portion and the like - The Managed Services provided by the applicant have also been examined and found that they are related to the management of Data Centres, Storage infrastructures, Networks and Communication infrastructures and hence are directly related to the Group related to “information technology services” and hence is covered under the Group 99831. The managed services offered by the applicant is verified and found that they are involved in the management of IT infrastructure including networks and hence these services squarely fall under the Service Code 998316.
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