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2019 (8) TMI 1085 - AAAR - GSTClassification of supply - supply of goods or supply of services - activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems - rate of GST - Challenge to AAR decision - HELD THAT:- The Solar Energy based bore well water pumping system deserve classification under entry No. 234 of the Notification No. 01/2017-Central Tax (Rate) as ‘Solar Power based devices’. Benefit of Notification Nos. 24/2018-Central Tax(Rate) and 27/2018- Central Tax(Rate) inserting ‘Explanation’ in the entry No. 234 ibid and inserting entry No. 38 ibid - HELD THAT:- The benefit is available only when the Solar Power based devices’ i.e. the System is supplied along with other goods and Services, one of which being a taxable service specified in the entry at S. No. 38 ibid. A standard Solar Energy based bore well water pumping system comprises SPV panels, Structures, Storage tank, Controller, Pipe and Cables. The Appellant is also adding De-fluoridation unit (DFU) and also accomplishing the task of installation, commissioning, operation and maintenance of the System including DFU. DFU qualifies for other goods while Installation and Commissioning of the System are the Services which are not only taxable but are also being provided in relation to setting up of the System, a requirement of the ‘Explanation’ to entry No. 234 ibid and entry No.38 ibid - Thus, the condition precedent to availment of the benefit of these entries i.e. “supply of other goods and Services also, one of which should be a taxable service specified in the entry No. 38”, stands fulfilled. Thus, with respect to a Tender, identical to the Tender-Document No. 17/2016-17 ibid, which has been enclosed with the application dated 14.11.2018 filed by the Applicant/Appellant before the AAR, in terms of supply of Goods and Sendees, the 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 Sendees in terms of entry No. 234, read with entry No. 38 ibid with rate of GST as prescribed under these entries.
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