Case Law Details
In re Allied Digital Services Ltd. (GST AAR Maharashtra)
Comprehensive ‘CCTV based City Surveillance System’ can be termed as immovable property for following reasons:
1) CCTV based Surveillance System have permanently been fastened to the things attached to the earth.
2) The CCTV based Surveillance System cannot not be shifted without first dismantling it and then erecting it at another site.
In the facts before us and having regard to the principles laid down in the judgments discussed above, we are of the firm view that set up of a comprehensive CCTV based city surveillance system for the city of Pune and Pimpri-Chinchwad does result into installation/commissioning of immovable property wherein transfer of property in goods is involved in the execution of the contract and thus the ‘Surveillance Project’ is a works contract as defined in Sub-section 119 of Section 2 of the GST Act and is supply of services as per 6(a) of Schedule II of the GST Act. And therefore the amount received for the supply of services post GST are taxable under the provision of GST Act.
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