AAR Maharashtra’s Judgement on Whether Supply of Goods and Services Qualify as Works Contract Under Section 2(19) of the CGST Act 2017

Case: Prasa Infocom & Power Solutions PVT LTD. Dated: 18.03.2020.

Query: 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(19) of the Central Goods and Services Tax Act, 2017 (CGST Act)?

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