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TMI Blog2019 (10) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... Services (Service Code 998313) or Information Technology Infrastructure and Network Management Services (Service Code 998316). The operations of the applicant are analysed with reference to the above and found that the support services mentioned above are all related to such services which are not directly involved in the provision of the service or supply of goods by the recipient, and hence only assists the recipient of services by providing advice, trouble shooting of hardware and software, to recover the damaged portion and the like - The Managed Services provided by the applicant have also been examined and found that they are related to the management of Data Centres, Storage infrastructures, Networks and Communication infrastructures and hence are directly related to the Group related to information technology services and hence is covered under the Group 99831. The managed services offered by the applicant is verified and found that they are involved in the management of IT infrastructure including networks and hence these services squarely fall under the Service Code 998316. - KAR ADRG 57/2019 - - - Dated:- 19-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and their products. Each service plan is as follows: a. Remote Support: Support of software products for which incidents will be handled remotely. b. Part-only support : provides delivery of parts to site from a set of service target options. c. On-Site support : provides a complete on-site solution for either hardware or software assets d. Mission Critical Support: elevated level of support by senior technical resources when the business is effected by downtime, saving critical time when any incidents occur. 2. Pro-active Support Services: These services assists the customers in management of their estates in a more pro-active and efficient way, without relinquishing any control. The same comprises of services namely Asset Tracking Analytics Support Services, Proactive Problem Support Services, IT Service Integration, etc. ii. Managed Services: This consists of the following services, namely: 1. Managed Service for Data Centres: includes the management of the physical sewers, converged infrastructure, operating system and virtualization hypervisors. The servers may be hosted on premise, in the cloud, or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Information technology infrastructure and network management services 18% Heading 9987 998713 Maintenance and repair services of computers and peripheral equipment 18% The applicant states that it is evident from the above list of classifications that the rate of tax applicable to his services is constant and accordingly, there is no rate or duty benefit available to his services. Further, considering that the applicant is an SEZ unit engaged on exports under LUT, supply of services is considered as zero rated under GST legislation. He also states that registered persons having an annual turnover exceeding ₹ 5 Crores would be required to mention upto four digits of HSN classification on their tax invoice as per Notification No. 12/2017 - Central Tax and 5/2017 - integrated tax dated 28th June 2017. 5. Considering the multiple classifications available under GST, the applicant desires to understand whether the classification made by the applicant is in accordance with interpretation under GST Legislation. He also submits that services provided by the applicant, viz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices relates to the provision of information technology software services. The Notification under paragraph 4 defines Information Technology Software as under: 4. Explanation . - For the purposes of this notification, - (v) information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. The activities undertaken by the applicant under the category of Support Services includes the repair and support of hardware as well as the software products. The Company also assigns a dedicated technical expert to perform the support services on the customer s technology. Therefore, the applicant states that the provision of the said services is fairly covered within the ambit of information consulting and support services classified under SAC 998313 under specific entry no. 303 of the Notification and based on Explanatory notes to Classification of services provided for SAC 998313. (c) In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment Services) or 9982 (relating to Legal and Accounting Services). Hence it gets covered under the Heading 9983 which is related to Other Professional, technical and business services and there is no dispute in this matter. (b) The matter before the Authority is there are two types of services provided by the applicant, one is of support services and the other is infrastructure and network management services and the applicant desires to know the correct classification. The Groups falling under Heading 9983 are perused and the following is noted: a. Group 99831 deals with Management Consulting and Management Services; Information Technology Services b. Group 99832 deals with Architectural Services, Urban and Land Planning and Landscape Architectural Services c. Group 99833 deals with Engineering Services d. Group 99834 deals with Scientific and other technical services e. Group 99835 deals with Veterinary Services f. Group 99836 deals with Advertising services and provision of Advertising Space or time g. Group 99837 deals with Marketing and Public Opinion Polling Services h. Group 99838 deals with Photography and Videography and their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tise to solve specialized problems for the client in using a computer system, such as auditing or assessing computer operations without providing advice or other follow-up action including auditing, assessing and documenting a server, network or process for components, capabilities, performance, or security; iv. data recovery services, i.e. retrieving a client s data from a damaged or unstable hard drive or other storage medium or providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerized operations in event of a disaster such as fire or flood; v. other IT technical support services not elsewhere covered. 6.4 The operations of the applicant are analysed with reference to the above and found that the support services mentioned above are all related to such services which are not directly involved in the provision of the service or supply of goods by the recipient, and hence only assists the recipient of services by providing advice, trouble shooting of hardware and software, to recover the damaged portion and the like. The applicant is also providing a packa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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