Karnataka Authority of Advance Ruling
Hewiett Packard Enterprises India Private Limited
a) Whether the proposed activity of setting –up of the data centre facilities as explained proposed to be under taken by the applicant would qualify as “works contract “ as per section 2(119) of the Central Goods and Service Tax Act 2017 and Section 2(119) of the Karnataka Goods and Service Tax Act 2017 ?
b) What is the rate of GST applicable on the proposed activities?
KAR/AAR/121/2019-20 dated 30.09.2019