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2018 (10) TMI 302 - AAR - GSTSupply of goods or Supply of services? - use of explosives in the blasting activity - Whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service'? Held that:- In the present case applicant uses explosives in the blasting activity at their client’s site. Thus it would be evident that blasting activity is carried out by the applicant for their client for which the applicant uses explosives. The applicant carries out blasting work with the aid of explosives. Thus, there is deemed supply of explosives in this case in view of the judgement of Hon’ble Supreme Court in the case of Bharat Pest Control (supra) as well as the supply of service in the form of the blasting work. Therefore, the situation as narrated by the applicant is a composite supply of goods and services and shall be covered by Section 2(30) and Section 8(a) of the CGST Act, 2017 and the GGST Act, 2017. Ruling:- The blasting activity carried out by M/s. Khedut Hat, Moti Bazar, Gondal, Rajkot- 360 311 is a 'composite supply' of goods and services and shall be covered by Section 2(30) and Section 8(a) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017.
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