Setting up of data centres involving transfer of property in goods is Works Contract

In re M/s. Hewlett Packard Enterprise India Private Limited (GST AAR Karnataka) a) Whether the proposed activity of setting –up of the data centre facilities as explained proposed to be under taken by the applicant would qualify as “works contract “ as per section 2(119) of the Central Goods and Service Tax Act 2017 and Section 2(119) of the Karnataka Goods and Service Tax Act 2017 ? The applicant, when they enter into a contract for the setting up of the data centres, is given the building which is required to be converted into a fully functional data centre. The applicant carries out t...