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

November 26, 2019[2019] 111 taxmann.com 456 (AAR - KARNATAKA)
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GST: Where applicant has entered into a contract for setting up data center by carrying out various activities leading to erection, fitting out, renovation and commissioning of data centres and contract also involves transfer of property in goods, proposed activities of applicant 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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