Car Parking System Supply and Installation Classified as Immovable Property Under CGST Act, Section 2(119.
Case-Laws
GST
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 the CGST Act? – Held Yes – Once made operational the ‘car parking system’ obtains a state of permanency. It is not such as can be easily removed from the existing place and put into place a
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