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2020 (8) TMI 54 - AAR - GSTClassification of supply - Works Contract or not - supply of goods and service by Prasa Infocom & Power Solutions Private Limited to Cray Inc. (Cray) - Section 2(19) of the Central Goods and Services Tax Act, 2017 - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution of the contract? - HELD THAT:- As per the subject agreement and documents submitted by the applicant, the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate payment for such goods sold. Further, the goods that are supplied are used by the applicant to provide services of installation, testing and commissioning of the Data Centre. Without these goods the services cannot be supplied by the applicant and therefore we find that the goods and services are supplied as a combination and in conjunction and in the course of their business where the principal supply is supply of goods. Thus there is a composite supply in the subject case but there is no building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of the contract. Therefore there is no works contract involved in the subject case. The items are in nature of machine/instruments/equipment and are all replaceable and hence cannot he said to be of ‘immovable’ nature - answered in negative.
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