Case Law Details
Case Name : In re Vertiv Energy Private Limited (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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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 the applicant and such goods that are supplied are used by the applicant to provide services of installation, testing and commissioning of th...
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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.?