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Activity of setting-up of the data centre facilities would qualify as 'works contract' and attracts 18% GST.

Classification of Service — The Applicant is inter alia engaged in sale of IT products and services in relation thereof. The Applicant proposes to undertake projects for setting-up of data centre facilities for its clients including government agencies/ bodies. Draft agreement along with scope of work proposed to be executed by the Applicant for one such project has been submitted by the applicant. The Applicant sought Advance Ruling on the questions as whether the proposed activity of setting-up of the data centre facilities as explained proposed to be undertaken by the Applicant would qualify as ‘works contract’ and; What is the rate of GST applicable on the proposed activities? The Authority ruled out that the proposed activity of setting-up of the data centre facilities as explained would qualify as ‘works contract’ and attracts 18% GST. — Hewlett Packard Enterprise India Private Limited, In Re… [2019] 16 TAXLOK.COM 205 (AAR-Karnataka)