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2022 (5) TMI 180 - AAR - GSTLevy of IGST - dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) - composite supply of works contract - execution of original work or not - benefit of Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017 - HELD THAT:- On perusal of the detailed scope of work, it transpires that the applicant has been awarded the contract which involves fabrication, manufacture and supply of galvanized H-Beam steel sleepers after dismantling of existing bridge timber/steel channel sleepers on bridge. The applicant doesn’t construct a new bridge nor is the applicant entrusted to lay a new railway track. The applicant undertakes the work of replacing the old sleepers with new one which essentially requires dismantling as well as removal of existing sleepers first. It is also found that the work order has been issued wherein “Unit” has been specified as ‘per sleeper’ and the rate has been determined based on (i) number of sleepers to be dismantled and removed and (ii) number of sleepers to be supplied and installed which also establishes the fact that the applicant has been awarded the contract to replace the existing sleepers only - Further, nowhere in the work order, it has been mentioned that the work is related to additions and alterations to abandoned or damaged structures that are required to make them workable. The instant composite supply of works contract cannot be considered as ‘original work’ in terms of definition given in clause 2 (zs) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
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