Precision Automation & Robotics India Ltd., In re
Date: June 13, 2018
Subject Matter
Activity of supply and installation of 'car parking system' is a 'works 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…
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…