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2023 (12) TMI 661 - AAAR - GSTClassification of supply - rate of GST - bundled services - composite supply of cattle feed plant under GST regime - contract involving supply of equipment/machinery & erection, installation & commissioning services without civil work thereof - works contract service or not. Whether the composite supply towards setting up of cattle feed plant, by the appellant without civil work can be treated as 'immovable property’ and would fall within the ambit of 'works contract'? - HELD THAT:- The various equipments assembled by the appellant at their customer's premises arc cither fitted with foundation/structures or fitted on foundation/structures. The cattle feed plant which is set up by the appellant at their customer's premises cannot be shifted from one place to another without dismantling of all the equipments, machine parts and accessories and electrical systems - the cattle feed plant supplied involves supply of goods as well as services like installation, erection and commissioning of the plant. Thus, it is held it fulfills the criteria of an 'immovable property' as cattle feed plant is type of plant and machinery which is attached to earth or permanently fastened to anything attached to the earth. Reference made to Board Circular No. 177/09/2022-TRU dated 03.08.2022, where it was clarified by CBIC that supply, construction, installation and commissioning of a dairy plant on turn-key basis constitutes as works contract and dairy plant which comes into existence is an immovable property. The Cattle Feed Plant is an immovable property and supply of goods and services by the appellant for setting up and running of Cattle Feed Plant amounts to composite supply of works contract as defined in clause (119) of Section 2 of CGST Act, 2017.
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