Prasa Infocom & Power Solutions Private Limited ., In re
Date: March 18, 2020
Subject Matter
Works contract is applicable only in immovable properties and where the value of goods and services are not distinct
Summary
Q) 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) ? A)…
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 g…