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2020 (6) TMI 490 - AUTHORITY FOR ADVANCE RULINGS, RAJASTHANClassification of Works Contract - Applicability of SAC - whether classifiable under SAC 9973 - Leasing or rental services concerning machinery & equipment with or without operator or SAC 9954 - Composite supply of Work contract services - difference between operator and manpower as per GST Provisions - Special Purpose Vehicles - whether classified as machinery or not. HELD THAT:- The applicant is providing a support to M/s. AMP in extraction of mineral and therefore it is a kind of supplying support Service. Whereas the supply cannot be categorized as that of goods due to the fact that minerals and mining site both are under the ownership of M/S AMP throughout agreement and post-agreement too. The applicant is just facilitating/ supporting M/s. AMP in extraction of the mineral. Thus the activity undertaken by the applicant is a ‘Service’ under CGST Act, 2017 - Whereas, the mineral extracted by the applicant from the mining site is no doubt a ‘goods’ which is extracted from the land but since the applicant do not have any ownership of the said mineral and land before the agreement, in duration of agreement and post agreement, therefore the activity is just a service to M/s. AMP. The applicant is providing supporting service related to mining. The said service is classifiable under HSN 998622. The rate of GST on the said service is 18% as provided under the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended). The applicant is misconstruing the facts because nowhere in the agreement, M/s. AMP asks the applicant to lease manpower and vehicles. In fact, the supply of manpower and vehicles is for the own benefit of the applicant, these supplies are not made to M/s. AMP but to himself. Therefore, both these supplies cannot be categorized as independent supplies made to M/s. AMP. Scope of Advance Ruling Authority - Difference between operator and manpower as per GST Provisions - Special Purpose Vehicles - whether classified as machinery or not - HELD THAT:- The issue raised by the applicant, are beyond the scope of this authority as it is not covered under section 97(2) of the CGST Act, 2017.
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