Sponsored
    Follow Us:

Case Law Details

Case Name : Precision Automation and Robotics India Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO.GST-ARA-39/2017-18/B-46
Date of Judgement/Order : 13/06/2018
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Precision Automation and Robotics India Limited (GST AAR Maharashtra)

Issue- Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act.

Held- Since  transaction of supply and installation of a ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and the MGST Act”] by Precision Automation and Robotics India Limited, the applicant, seeking an advance ruling in respect of the following question :

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

One Comment

  1. T. CHANDRAMOULY says:

    In all the decisions of the AAR pertaining to Works Contract, one point which is very much relevant is not analysed i.e., the definition of goods under the CGST Act visa-vis the definition as provided in the central excise Act. The definitions are entirely different. Goods under cgst act is defined to mean every kind of movable property other than money and securities, but includes actionable claims, growing crops, gross and things attached to or forming part of the land which are agreed to be severed before supply or under contract of supply. Under central excise act excisable goods are defined as the goods specified in the central excise tariff act. From the definition of goods provided in the CGST Act it is clear that things attached to the ground which are agreed to be severed before supply or under contract of supply are also goods. If the car parking systems are capable of being dismantled and erected some where else then they fit into the definition of goods. Similar is the case with solar power generating systems. In view of this the various decisions on the immovable property relied upon by AAR may not be relevant to issue on hand.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031