Case Law Details
Case Name : In re Vertiv Energy Private Limited (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
In re Vertiv Energy Private Limited (GST AAR Maharashtra)
Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?
From the discussions made above we find that in the contract submitted by the applicant the major part of the contract is supply of goods. i.e. UPS Units, etc. These goods are delivered to the client by t
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Advance ruling has correctly held supply of UPS and installation cannot be held as works contract as it do not result as an immovable property.
But for diesel generators, same analogy would hold good.?