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2020 (6) TMI 486 - AAR - GSTComposite supply of Works Contract - installation & commissioning of plant and machinery - supply by way of construction, erection, commissioning, or installation of original works - whether Such work should pertain to mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages - applicability of notification no. 20/2017-Central Tax (Rate) dated 22.08.2017. HELD THAT:- It is observed that Civil work comprises of civil construction of Dairy plant building, service block, processing, administrative block, workers amenities, godown, time keeping office, boundary wall, roads, water tank, E.T.P. (only civil work) water supply/sanitary & plumbing, hard park, internal/external electrification and all complete works as per the drawing and specification on turn-key basis. This civil work nowhere involves any supply of machinery or equipment. In absence of the same it will not fall under Entry No. (v)(f) of Sr. No. 3 of the table under Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 20/2017-Central Tax (Rate) - all the supplies of other parts are out of the purview of machinery or equipment for units under Entry No. (v)(f) of Sr. No. 3 of the table under Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 20/2017-Central Tax (Rate). Supply of Pouch Filling Machine with online pouch coding machine of Make-Domino - HELD THAT:- To be eligible under Entry No. (v)(f) of Sr. No. 3 of the table under Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 20/2017-Central Tax (Rate), the said supply must be a ‘Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages’. Therefore the said supply of Pouch Filling Machine has to pass following tests to be eligible for inclusion under Entry No. (v)(f) of Sr. No. 3 of the table under Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 20/2017-Central Tax (Rate). The work order itself separately mentions under Part B- Electromechanical work, for goods supply portion under sub-part (a) Supply Part for ₹ 13.51 crore and for services supply portion under sub-part (b) Installation Part for ₹ 1.18 crore. Further, as per point (c) at page 1 of the above said work order, the applicant was required to submit to the Managing Director of the Bihar State Milk Co-operative Federation Limited, Patna, the detailed item-wise price break-up based on supply of individual equipment with GST rate applicable as per individual HSN code. Therefore the individual supply of the above said Pouch Filling Machine does not fall under ‘Composite supply’. Also, supply of Pouch Filling Machine with online pouch coding machine of Make-Domino, is not an immovable property and hence supply of the same cannot be termed as supply of ‘works contract’. The supply of Pouch Filling Machine with online pouch coding machine of Make-Domino, as well as other supplies of civil work and electro-mechanical work will NOT fall under Entry No. (v)(f) of Sr. No. 3 of the table under Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 20/2017-Central Tax (Rate).
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