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TMI Blog2019 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 1. Brief Facts of the case: M/S Vikram Solar (hereinafter referred to as the Applicant) having its Office at 11/87/A, 4T, 1st floor, Madanapalle, Opposite Government Hospital, Andhra Pradesh, is a registered firm, under GSTIN 37AABC15168D1ZN and engaged in manufacturing of high efficiency PV module a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting and commissioning including carrying out guarantee tests in respect of all equipment supplied for 200 MW (2X100 MW) grid connected solar PV power project at Talaricheruvu (V), Near Tadipatri, Ananthapuramu District in Andhra Pradesh. iii) O&M Contract: The scope outlined in para 2 of the O&M contract is for operation and Maintenance for five years of 200 MW grid connected solar PV Power Project at Talaricheruvu(V), Near Tadipatri, Anantapuramu District in Andhra Pradesh. On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction, Superintendent, Madanapalle Range, CGST Division, Tirupati. Accordingly, the application has been forwarded to the State jurisdictional officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy @5% IGST, falling under Chapter 84 or 85 of the GST Tariff. The applicant further states that, they have entered into a contract for supply of solar power generating system, which is a specific entry under Notification No. 1/2017 - Integrated Tax (Rate) dated 28.06.2017. Moreover, the applicant also would like to highlight the principle of classification which inter alia lays down that the specific entry always prevails over the general description. ii) Installation and Erection services: As per Section 2(102) of the CGST Act, 2017 services 'means anything other than goods... 'and is taxable at the general rate of 18%. As per Serial Number 3(xii) of the Notification No. 11/2017 - Central Tax (Rate), service of installation and erecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roject and would include loading, Inland Transportation for delivery at site, Inland Transit insurance, Unloading, Storage, handling at site, Installation of the equipment, civil works, testing and commissioning including carrying out guarantee tests in respect of all equipment supplied for 200 MW (2X100 MW) grid connected solar PV power project. This is purely in the nature of services rendered for construction under s.no.3 (xii) of Notification No. 11/2017- Central Tax (Rate) being a separate contract for service and taxable at 18%. O&M Contract: The operation and maintenance charges including supply of all consumables, spares and equipment included in operation and maintenance charges should be taxable at 18%. The GST rate for AMC charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the remaining 30% of the gross consideration charged shall be deemed as value of the said taxable services. Thus, the dealer claimed that he had received clarification in view of the aforesaid amendment in the rate Notification that for establishment of solar power generating system, it would be considered that 70% of gross consideration shall be deemed to be supply of goods and same shall be taxed at 5% and the remaining 30% of the gross consideration charged shall be considered as supply of services and taxable at the rate of 18% under Serial number 38 of Notification No. 11/2017. After heeding to the prayer made by the applicant for withdrawal of the application with a declaration that fees already paid shall not be claimed as refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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