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2022 (8) TMI 1040 - AAR - GSTClassification of supply - rate of GST depending upon the nature of activity performed under such cost centres - Composite supply or principal supply - independent supplies of goods and services or not - supplies made under Cost Centres D, G and H (to the extent of training services) of Contract RS-10' to DMRC - HELD THAT:- The applicant, being a successful bidder to the tender invited by Delhi Metro Rail Corporation Limited (DMRC) for design, manufacture, supply, testing, commissioning and training of 504 Standard Gauge Cars (passenger rolling stock) including training of operation & maintenance personnel and supply of spares & manuals, entered into a contract No.RS-10 dated 24.05.2013 with DMRC for the purpose of execution of the contract awarded - The applicant, to undertake the scope of work as agreed in the contract, is required to supply various goods and services to DMRC in a phased manner. The facts and circumstances brought out in the application are similar to those on which advance ruling was sought by M/s BEML, Bengaluru [2021 (4) TMI 565 - AUTHORITY FOR ADVANCE RULING, KARNATAKA]. M/s BEML had a similar contract with M/s BMRCL. It is observed that the contracts in both the cases are for supply of rolling stock, its installation/integration and testing, training the staff etc., and the cost centres in both the cases have similar schedule of activities. The Advance Ruling Authority, Karnataka had ruled that the supplies made by the applicant under cost centres form a composite supply, wherein the principal supply is the supply of intermediate cars. It is learnt that M/s BMRCL, being the aggrieved party, filed an appeal against the ruling of AAAR, Karnataka, before the Hon'ble High Court of Karnataka and no stay has not been granted. Since stay has not been granted in the said case, we are inclined to follow the observations drawn by the AAAR, Karnataka as the facts and circumstances are similar. The supplies made by all the Cost Centres of RS-10 contract of DMRC are not to be considered as 'composite supply', and hence the instant question is redundant.
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