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Activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time of supply falls after 31.12.2018 are both, supply of goods and supply of services: AAAR

2019-TIOL-66-AAAR-GST

IN THE RAJASTHAN APPELLATE AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX

Case Tracker
MALI CONSTRUCTION    [Advance Ruling]

NCR Building, Statue Circle, C-Scheme Jaipur-302005 (Rajasthan)

ORDER NO.RAJ/AAAR/02/2019-20

Name and address of the AppellantM/s SHRI KAILASH CHANDRA
(Prop. MALI CONSTRUCTION), Mali Vas, Maandava, Mandwa, Sirohi-307001 (Rajasthan)
GSTIN of the Appellant08ALVPC2862QIZA
Clause(s) of Section 97(2) of CGST / SGST Act, 2017, under which the question(s) raisedDetermination of the liability to pay tax on any goods or services or both
Date of Personal Hearing02.05.2019
Present for the AppellantShri Yash Dhadda, Ms. Shuchi Sethi, CA
Details of AppealAppeal No. RAJ/AAAR/APP/09/2018-19 dated 01.03.2019 against Advance Ruling No. RAJ/AAR/2018-19/32 dated 31.01.2019

Rakesh Kumar Sharma, Member & Dr Preetam B Yashvant, Member

Dated: May 15, 2019

PROCEEDINGS

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017)

GST – AAR held that a ctivity of supply, design, installation, commissioning and testing of solar energy based water pumping systems and O&M work is a Works Contract of Composite supply; that predominant supply being a supply of services, the supply proposed to be undertaken for a Government department (P.H.E.D) is taxable under  HSN Code 99544,   Entry no. 3(iii), 11/2017-CTR, @ 12% – appeal to AAAR.

Held:  Solar energy based  bore well  water pumping system  deserves classification under entry no. 234 of 1/2017-CTR as ‘Solar Power based devices’; activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time of supply falls after 31.12.2018 are both, supply of goods and supply of services in terms of Entry no. 234 (1/2017-CTR) and read with Entry no. 38 (11/2017-CTR) with rate of GST as prescribed under these entries – AAR ruling dated 31.01.2019 is accordingly modified: AAAR

Appeal disposed of

(See Full Text of Judgment : 2019-TIOL-66-AAAR-GST )

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