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Erection, renovation & commissioning of data centers is ‘works contract’, taxed @ 18% GST

November 27, 2019[2019] 111 taxmann.com 456 (AAR - KARNATAKA)
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GST : Where applicant enters into a contract for setting up of data centres and carries out refurbishment of entire building by carrying out various civil, electrical and mechanical works on civil structure, said activity would qualify as 'works contract' as per section 2(119) and rate of tax applicable is 9 per cent CGST and 9 per cent SGST as per Entry No. 3(ii) of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017

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