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2019 (12) TMI 96

..... Contract for supply of Erection and Installation Services - Contract for supply of Operation and Maintenance Service for a period of 5 years after Commissioning. HELD THAT:- The prayer made by the applicant for withdrawal of the application with a declaration that fees already paid shall not be claimed as refund and the same stands as forfeited is heard - Since the applicant withdrew the application, there are no reason to go into the merits of the case and it is dismissed as withdrawn and therefore no Ruling is given. - AAR No. 20/AP/GST/2019 - 6-5-2019 - SRI. D. RAMESH, AND SRI. S.NARASIMHA REDDY, MEMBER ORDER (Under sub-section (4) of section 98 of Central Goods and Service Tax Act, 2017 and under sub- section (4) of Section 98 of Andhra .....

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..... the Applicant, includes end to end activities i.e. supply of various good and services intended for installation and erection of equipment for Solar PV Power Plant and after its set up, the Applicant is responsible for its operation and maintenance for the period of 5 years. The scope of work as outlined in general terms of each of the contracts is briefly explained herein below: i) Supply Contract: The scope outlined in para 2 of the supply contract is design, engineering, manufacture/procurement, testing at manufacturer s works, inspection, supply, packing and forwarding of all plant and equipment including mandatory spares required to set up 200 MW (2X100 MW) grid connected solar PV project at Talaricheruvu(V), Near Tadipatri, Ananthapur .....

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..... t. 2. QUESTIONS RAISED BEFORE THE AUTHORITY: 1. Whether following three separate contracts awarded to a contractor for establishment of a Solar Power Plant namely: a) Contract for supply of Goods. b) Contract for supply of Erection and Installation Services c) Contract for supply of Operation and Maintenance Service for a period of 5 years after Commissioning; would attract applicable GST at their respective rates viz. for supply of goods under the supply Contract at 5%, for erection and installation under Erection and Installation Contract at 18% and for operation and maintenance under O&M contract at 18%? 2. What will be the applicable GST rate on the above contracts? 3. APPLICANT S INTERPRETATION OF LAW AND FACTS: The applicant had t .....

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..... pares: This contract should categorically fall under Solar Power Generating System under Serial Number 234(c) of Notification No. 1/2017- Integrated Tax (Rate 28.06.2017 and should be taxable at IGST of 5%. In the present case, the applicant would like to submit that the main intent of the contract is provision of the solar power generation system which consists of design, drawings, manuals along with providing of various components such as PV modules, structures, equipments, inverter transformers, cables, transmission lines, etc and also provision of mandatory spares. The aforesaid supply is for setting up a solar power generating system in totality which consists of various equipments and the customer APGENCO wants a functional solar powe .....

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..... te of 18%. 4. RECORD OF PERSONAL HEARING: The applicant filed for adjournment, when called for Personal Hearing on 01.02.2019 and thus failed to appear before this Authority on the scheduled date. 5. Discussion and Findings: We have gone through the entire submission made by the applicant regarding the applicability of the GST rate to his activities. But, before going into the merits of the case, we take into consideration the plea made by the applicant before this authority in his letter dated: 28.03.2019 requesting for withdrawal of the Advance Ruling, while admitting that as per the amendment of the GST rate vide Notification No. 24/2018- Central tax (Rate) dated 31.12.2018 at serial number 234 in column (3), it has been clarified that i .....

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