TMI Blog2019 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... case and it is dismissed as withdrawn and therefore no Ruling is given.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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 power system. Therefore, the entire supply contract should be goods itself and taxable as per the serial number 234( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 if any supplier is making supplies of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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