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2019 (12) TMI 96

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..... e and it is dismissed as withdrawn and therefore no Ruling is given. - AAR No. 20/AP/GST/2019 - Dated:- 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 Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Vikram Solar (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. .....

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..... ntract 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, Ananthapuramu district in Andhra Pradesh. ii) Installation and Erection Contract: The scope outlined in Para 2 of the installation and erection contract is for providing all services viz. 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 .....

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..... 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 taken the following stance while interpreting the legal provisions and relevant tariff notifications for all the three contracts as under i) Supply of Solar PV Power Plant: As per serial number 234(c) of the Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017, supply of Solar Power Generating System will be subjected to a levy @5% IGST, falling under Chapter 84 or 85 of the GST Tariff. The applicant further states that, they have ente .....

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..... 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 power system. Therefore, the entire supply contract should be goods itself and taxable as per the serial number 234(c) of the Notification No. 1/2017- Integrated Tax (Rate) at the rate of 5%. Contract in respect of Installation and Erection Services: This contract would include all services for setting up the solar PV power project and would include loading, Inland Transportation for delivery at site, Inland Transit insurance, Unloading, Storage, h .....

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..... 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 if any supplier is making supplies of Solar power generating system and is also supplying other specified supplies in the entry at Sl.38 of Notification 11/2017-Central Tax (Rate) dated: 28-06-2017 the value of supply of goods shall be deemed to be considered as 70% of Gross consideration charged for all such supplies, and the remaining 30% of the gross consideration charged shall be deemed as value of the said taxable services. Thus, the dealer .....

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