Case LawADVANCED RULING NO. GST-ARA-39/2017-18/B-46
Precision Automation & Robotics India Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 13, 2018
- Type:
- Advance Ruling
- Members:
- B.V. BORHADE AND PANKAJ KUMAR
Subject
Activity of supply and installation of 'car parking system' is a 'works contract'
ClassificationWorks Contract
Summary
The applicant sought to know 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 CGST Act. The AAR ruled that The im…
Judgement
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 : Whether the activity of supply and insta…