Setting up of data centres involving transfer of property in goods is Works Contract

In re M/s. Hewlett Packard Enterprise India Private Limited (GST AAR Karnataka)

a) Whether the proposed activity of setting –up of the data centre facilities as explained proposed to be under taken by the applicant would qualify as “works contract “ as per section 2(119) of the Central Goods and Service Tax Act 2017 and Section 2(119) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.