Case Law Details
Case Name : In re GDC Dimension Data Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 57/2019
Date of Judgement/Order : 19/09/2019
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re GDC Dimension Data Pvt. Ltd. (GST AAR Karnataka)
What is the correct Service Accounting Code (SAC) for the services mentioned below in terms of Notification No. 11/ 2017–Central Tax (Rate) dated 28th June 2017
a. IT Support Services
b. IT Managed Services?
The Managed Services provided by the applicant have also been examined and found that they are related to the management of Data Centres, Storage infrastructures, Networks and Communication infrastructures and hence are directly related to the Group related to “information technology services” and hence is covered under the Group 99831.
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