Home Case Index All Cases GST GST + AAR GST - 2021 (12) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 1416 - AAR - GSTClassification of supply - Installation services of parts and equipment for the supply or conduct of oxygen and other gases used in hospital, homes etc; and connection of other gas-operated equipment done for Government hospital covid care ward - to be classified under SAC 995464 or not - HELD THAT:- In the instant case the applicant has informed that they are engaged in the activity of supply installation testing and commissioning of oxygen pipelines system in Government Hospitals and it has been their contention that the said activity is classifiable under SAC 995464 and they have sought ruling according the tax rate for the said SAC 995464 viz. installation service of parts and equipment for the supply or conduct of oxygen and other gases used in hospital homes etc; Connection of other gas-operated equipment done for Government Hospital covid care ward - From the documents placed, it is evident that the activity of the applicant is a supply consisting of two or more taxable supplies of goods or services or both and its combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, supply and installation of medical gas pipe line being the principal supply. The activity of the applicant falls under Services Accounting codes (SAC Codes) 995464 which includes installation service of parts and equipment for the supply or conduct of oxygen and other gases used in hospital homes etc. connection of other gas operated equipment attracting 18% GST. Notification 05/2021-Central Tax (Rate), Dated 14th June, 2021 provides for concessional tax rate exemption to the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), in other words the aforesaid Notification provides exemption to goods viz. only to the Covid related items specified therein in the table and not to the work contract services in which the applicant is engaged in. Thus this notification is found not to be any help to the applicant.
|