TMI Blog2018 (8) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... ulator is supplied separately irrespective of whether under a single contract or a separate contract. The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply - there is no infirmity in the Ruling rendered by the West Bengal Authority for Advance Ruling. Appeal dismissed. - Appeal Case No. 04/WBAAAR/Appeal/2018 - - - Dated:- 25-7-2018 - MR. RAKESH KUMAR SHARMA, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Mr. Ravi Raghavan, Advocate This Appeal has been filed by M/s. Switching Avo Electro Power Limited, holding GSTIN 19AAICS2473C1ZC (hereinafter referred to as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling Before entering into merit of the appeal it is necessary to see the relevant definitions of the GST Act, which are as under: Composite supply defined under Clause (30) of Section 2 of GST Act, 2017- composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule Sl. CGST@ WBGST@ Chapter/ Heading/ Sub-heading/ Tariff item Description of Goods Remarks IV 138 14% 14% 8506 Primary Cells and primary batteries Omitted on 15.11.2017 vide Notification No. 41/2017Central (Rate) dated 14.11.2017 III 376A 9% 9% 8506 Primary Cells and primary batteries Inserted on 15.11.2017 vide Notification No. 41/2017Central (Rate) dated 14.11.2017 IV 139 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. Vs Commissioner of Central Excise, New Delhi [2001 (129) ELT 605 (Tri-LB)] The Appellant relied on T.I. Miller Ltd. Vs Union of India and Another [1987(31) ELT 344)] in support of contention that a thing is a part of the other only if the other is incomplete without it and an accessory is not essential but adds to its convenience. In Kerala State Electronics Dev. Corp. Ltd. Vs Collector of Central Excise, Cochin [1994 (71) ELT 508], Hon'ble Tribunal held that the value of battery was includible in the assessable value of the 'uninterrupted power supply' as the existence of the uninterrupted factor is possible only because of the battery part of the system making the battery an essential part of the system. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n addition to above, the Appellant also cited some Judgments of House of Lords and European Court which dealt with the nature of services and not goods. The matter is examined in the light of the arguments put forth by the Appellant and the provisions of the GST Act. There is no denying of the fact that an in-built battery of static converter (UPS) is part and parcel of the uninterrupted power supply system and is covered under Tariff Head 8504 and intra-State supply thereof attracts tax under CST Act as per rate applicable to goods enumerated under Schedule III of Tax-Rate Notification(s), vide serial No. 375, but the situation changes when storage battery or electric accumulator is supplied separately irrespective of whether under a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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