TMI Blog2018 (8) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... metal, value of which is measured at an agreed rate per tonne of hot metal produced and that the Applicant manufactures refractories, which are used as inputs as defined under Section 2(59) of the GST Act. Provisioning of the service involves, inter alia, round-the-clock monitoring of the production process during the entire contract period, and continuous evaluation of the requirement of refractories, quality control, replacement and disposal of used refractories etc. Invoices are to be raised on monthly basis at an agreed rate per tonne of the hot metal manufactured during the period - It is, therefore, continuous supply of service within the meaning of Section 2(33) of the GST Act, provided the service is agreed to be provisioned for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity proposed to be undertaken as CMS will result in supply of goods or services within the meaning of that term under the CGST/WBGST Acts, 2017 (hereinafter referred to as the GST Act ), and the time of supply when so determined. Advance Ruling is admissible on this question under Section 97(2) clauses (c) and (g) of the CGST/WBGST Acts, 2017. The Applicant further submits that the questions raised are neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned raises no objection to admission of the Application. The Application is, therefore, admitted. 2. The queries raised by the Applicant are related to activities proposed to be undertaken. The queries are, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dle Management System (hereinafter referred to as LMS ) - Ladles are bucket like items used for carrying the hot metal. Like tundishes they also need to be lined with refractories. Systems installed at the bottom of the ladles help controlling the flow of the hot metal. The LMS proposes to monitor the process continuously, replace the refractories and maintain the systems for smooth transportation of the hot metal in ladles. Consideration for LMS will be paid at an agreed rate for every tonnage of hot metal transported from one place to another within the plant and poured into the tundishes c) Trough Management System (hereinafter referred to as TMS ) - The hot iron produced in the blast furnace flows into the ladles along troughs. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asured at an agreed rate per tonne of hot metal produced and that the Applicant manufactures refractories, which are used as inputs as defined under Section 2(59) of the GST Act. 7. Provisioning of the service involves, inter alia, round-the-clock monitoring of the production process during the entire contract period, and continuous evaluation of the requirement of refractories, quality control, replacement and disposal of used refractories etc. Invoices are to be raised on monthly basis at an agreed rate per tonne of the hot metal manufactured during the period. 8. It is, therefore, continuous supply of service within the meaning of Section 2(33) of the GST Act, provided the service is agreed to be provisioned for a period exceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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