No work contract when major part of contract is supply of goods

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 good

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