Case Law Details
In re Prasa Infocom & Power Solutions Private Limited (GST AAR Maharashtra)
From the discussions made above we find that, as per the subject agreement and documents submitted by the applicant, the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate payment for such goods sold. Further we find that the goods that are supplied are used by the applicant to provide service of installation, testing and commissioning of the Data Centre. Without these goods the services cannot be supplied by the applicant and therefore we find that the goods and services are supplied as a combination and in conjunction and in the course of their business where the principal supply is supply of goods. Thus we find that there is a composite supply in the subject case but there is no building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of the contract. Therefore there is no works contract involved in the subject case.
FULL TEXT OF ORDER OF THE 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 MGST Act” respectively] by M/s. Prasa Infocom & Power Solutions Private Limited , the applicant, seeking an advance ruling in respect of the following questions.
Whether supply of goods and service by Prasa Infocom & Power Solutions Private Limited to Cray Inc. (Cray) qualify as ‘works contract’ as defined under Section 2(119) of the Central Goods and Services Tax Act, 2017 (CGST Act) ?
Please become a Premium member. If you are already a Premium member, login here to access the full content.
