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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of service - Works contract service or not - The ...


Data Center Setup Classified as "Works Contract" u/s 2(119) of GST Act, Subject to 18% GST Rate.

November 26, 2019

Case Laws     GST     AAR

Classification of service - Works contract service or not - The proposed activity of setting-up of the data centre facilities as explained would qualify as ‘works contract’ as per Section 2(119) of GST Act. - Taxable @18% of GST

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