{"id":13816,"date":"2018-09-19T07:51:24","date_gmt":"2018-09-19T02:21:24","guid":{"rendered":""},"modified":"2018-09-19T07:51:24","modified_gmt":"2018-09-19T02:21:24","slug":"car-parking-system-supply-and-installation-classified-as-immovable-property-under-cgst-act-section-2-119","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13816","title":{"rendered":"Car Parking System Supply and Installation Classified as Immovable Property Under CGST Act, Section 2(119."},"content":{"rendered":"<p>Car Parking System Supply and Installation Classified as Immovable Property Under CGST Act, Section 2(119.<br \/>Case-Laws<br \/>GST<br \/>Whether the activity of supply and installation of \u2018car parking system\u2019 would qualify as immovable property and thereby \u2018works contract\u2019 as defined in Section 2(119) of the CGST Act? &#8211; Held Yes &#8211; Once made operational the \u2018car parking system\u2019 obtains a state of permanency. It is not such as can be easily removed from the existing place and put into place a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=41518\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Car Parking System Supply and Installation Classified as Immovable Property Under CGST Act, Section 2(119.Case-LawsGSTWhether the activity of supply and installation of \u2018car parking system\u2019 would qualify as immovable property and thereby \u2018works contract\u2019 as defined in Section 2(119) of the CGST Act? &#8211; Held Yes &#8211; Once made operational the \u2018car parking system\u2019 obtains &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13816\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Car Parking System Supply and Installation Classified as Immovable Property Under CGST Act, Section 2(119.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13816","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13816"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13816\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}