https://www.taxtmi.com/caselaws?id=367370 The case involved determining whether the supply and installation of a 'car parking system' qualifies as immovable property and as a 'works contract' under the CGST Act. The applicant argued that the system becomes part of the building or land where installed, citing judicial precedents. The authority agreed, stating that the system, once installed, becomes immovable property and fulfills the definition of a works contract. The outcome was in favor of the applicant, concluding that the activity qualifies as both immovable property and a works contract under the CGST Act. en-us Wed, 13 Jun 2018 00:00:00 +0530 Thu, 08 Nov 2018 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367370 The case involved determining whether the supply and installation of a 'car parking system' qualifies as immovable property and as a 'works contract' under the CGST Act. The applicant argued that the system becomes part of the building or land where installed, citing judicial precedents. The authority agreed, stating that the system, once installed, becomes immovable property and fulfills the definition of a works contract. The outcome was in favor of the applicant, concluding that the activity qualifies as both immovable property and a works contract under the CGST Act. Case-Laws GST Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367370