Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act?
yes , it is in relation to immovable property under GST
Maharashtra AUTHORITY FOR ADVANCE RULINGS
Precision Automation and Robotics India Limited
ARA- 39/2017-18/B- 46 Mumbai, dt. 13.06.2018
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