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2018 (7) TMI 1691 - AAR - GSTLevy of GST - Classification - composite supply - EPC Contract - standalone contract for transportation of Equipment for which separate consideration is received - procurement and supply of goods, transportation of goods from vendor, assembly and erection and commissioning - appellant is not a goods transport agency (GTA) as he is not issuing any consignment note - Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)? - N/N. 12/2017 Central Tax (Rate) dated 28/06/2017. Held that:- From the co-joint reading of the clauses of the agreement, it can be safely concluded that the contract is a single contract. As such this agreement for Engineering Procurement and construction of Solar Power plant constitute composite supply in the nature of Works Contract. Thus impugned Supplies constitute Works Contract - It has been categorically observed that the attachment of the plant to the foundation at which it rests does not fall in the third category attached to what is imbedded for the permanent beneficial enjoyment of that to which it is attached], for the reason that an attachment to fall in the third category it must be for permanent beneficial enjoyment of that to which the plant is attached. The intent of the person at the time of erecting and operationalizing a structure/plant is to be seen and if the intent is to establish it as an immovable property at the time of setting it up, then it is to be treated as an immovable property even if later on due some exigency it is required to be dismantled or removed. Ruling:- The question is answered in the affirmative and same is liable to tax as a works contract as per provisions of section 2(119) of the GST Act.
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