TMI Blog2018 (10) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the case of Bharat Pest Control (supra) as well as the supply of service in the form of the blasting work. Therefore, the situation as narrated by the applicant is a composite supply of goods and services and shall be covered by Section 2(30) and Section 8(a) of the CGST Act, 2017 and the GGST Act, 2017. Ruling:- The blasting activity carried out by M/s. Khedut Hat, Moti Bazar, Gondal, Rajkot- 360 311 is a 'composite supply' of goods and services and shall be covered by Section 2(30) and Section 8(a) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. - GUJ/GAAR/RULING/2018/17 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/32) - - - Dated:- 27-8-2018 - R.B. MAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is imperative to decide whether applicant is carrying out supply of goods or supply of services. The applicant has stated that during the entire activity of blasting, applicant has been granted right to carry out only blasting at the site only; that client is not qualified person to possess explosives and thus it is clear that applicant has not transferred title to goods used in blasting activity to its client and therefore the applicant has the view that blasting activity carried out by it shall be treated as 'supply of service'. 1.4 On the basis of above facts and submissions, the applicant has sought ruling on following question- (i) Whether the blasting activity carried out by the applicant is to be considered as a 's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuted by the respondent - contractor cannot have our approval. We, therefore, set aside the order of the High Court and allow this appeal. 3. Section 7 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) provides for scope of supply and the definition of supply is an inclusive definition. Therefore, Schedule II is not the exhaustive condition for the scope of supply as defined under Section 7. 4. In the present case applicant uses explosives in the blasting activity at their client s site. Thus it would be evident that blasting activity is carried out by the applicant for their client for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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