Page 157 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : PRASA INFOCOM & POWER SOLUTIONS PVT. LTD. 91
volved in execution of contract - Most of items in list of goods and services
were in nature of replaceable machine/instruments/equipment - Such items
cannot be said to be of ‘immovable’ nature - No works contract involved - Sec-
tions 2(19), 2(30) and 2(119) of Central Goods and Services Tax Act, 2017. [paras
5.5.2, 5.5.3, 5.5.4, 5.6, 5.7, 5.8, 5.8.1, 5.10, 7]
Ruling in favour of department
CASES CITED
Fermi Solar Farms Private Limited — 2018 (14) G.S.T.L. 35 (A.A.R. - GST) — Referred .............. [Para 2.8]
National Organic Chemical Industries Ltd. v. State of Maharashtra
— 2012 SCC Online Bom 2128 — Referred ................................................................................ [Para 2.7]
NR Energy Solutions India Pvt. Ltd. — 2019 (26) G.S.T.L. 280 (A.A.R. - GST)
— Referred ............................................................................................................................. [Paras 3.2, 5.9]
T.T.G. Industries Limited v. Commissioner — 2004 (167) E.L.T. 501 (S.C.) — Referred ............... [Para 2.8]
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act and
MOST Act” respectively) by M/s. Prasa Infocom & Power Solutions Private Lim-
ited, the applicant, seeking an advance ruling in respect of the following ques-
tions.
Whether supply of goods and service by Prasa Infocom & Power Solu-
tions Private Limited to Cray Inc. (Cray) qualify as ’works contract’ as
defined under Section 2(19) of the Central Goods and Services Tax Act,
2017 (CGST Act)?
At the outset, we would like to make it clear that the provisions of both the CGST
Act and the MGST Act are the same except for certain provisions. Therefore, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the MGST
Act. Further to the earlier, henceforth for the purposes of this Advance Ruling,
the expression ‘GST Act’ would mean CGST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions of the applicant is as under :-
2.1 Prasa Infocom & Power Solutions Private Limited (“Applicant”), is
engaged in the business of providing data center construction and contracting
services.
2.2 M/s. Cray Inc. (‘Cray’) has entered into a Contract with Indian In-
stitute of Tropical Meteorology (ITM) for supply of high performance computing
solutions (including its maintenance) and preparation and maintenance of Data
Center. Cray has sub-contracted the portion related to preparation of Data Center
(including its maintenance) to the Applicant vide contract dated 5-5-2017 (‘here-
inafter referred to as the Contract’) for a data center project for the Ministry of
Earth Sciences at Pune.
2.3 The ‘scope of services’ in the contract dated 5-5-2017 provided that
the parties, may from time to time enter into mutually agreed written order for
services and products, to be called ‘statement of work’, and accordingly shall
undertake tasks that are necessary for fulfilling obligations under the Contract.
Subsequently, on 13-6-2017, both the parties entered into an agreement (amend-
ing the Contract dated 5-5-2017). The said amendment agreement also incorpo-
GST LAW TIMES  3rd September 2020  173