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2019 (10) TMI 1094 - AUTHORITY FOR ADVANCE RULING, KARNATAKAClassification of supply - rate of tax - local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories - N/N. 10/2017 - Central Tax (Rate) dated 28.06.2017 - HELD THAT:- This Notification is issued under Section 9(4) of the CGST act, 2017 and applies in situations where the supplier is an unregistered person and the registered recipient is required to discharge tax on reverse charge basis. In the instant case the applicant is the supplier and is a registered person. Therefore this Notification is not relevant to the transaction in hand. Wind Mills and accessories are proposed to be sold for a single price and hence it amounts to a composite supply with the supply of wind mills being the principal supply. Wind Mills are covered under entry 234 of Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 and the supply of the same is liable to CGST at the rate of 2.5%. Similarly, the supply of wind mills is taxable at 2.5% under the Karnataka GST Act, 2017.
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