TMI Blog2020 (1) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act . The issue raised by M/s. Wonder Cement Limited, Makrana Road, Madanganj-Kishangarh, District-Ajmer, Rajasthan 305801 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (e) (g) given as under: (e) determination of the liability to pay tax on any goods or services or both; (g) whether any particular thing done by the applicant with respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made an application to RRVPNL with a nominal application fee for shifting/ raising of transmission lines owned by RRVPNL. The RRVPNL approved the application and provided its specification and cost estimates as per Circular No. F R 1235 dated 07.08.2018 based on which applicant has to work on shifting of its transmission lines. Based on this circular RRVPNL issued various letters including letter No. RVPN/ SE/ T C/ COR/ TECH/F./D. 1798 dated 16.11.2018 providing demand estimate to be deposited by applicant. Accordingly, that RRVPNL shall be charging 5% of the total cost estimate as Supervision charges for supervising the Deposit work carried out by applicant and a fixed amount of Shut Down charges and GST on both the components. Applicant is willing to pay these aforementioned amounts plus GST on the same. That the total cost estimate for Deposit work provided by RRVPNL is solely for the purpose of work to be done as per specifications and technical guidelines and for calculating the Supervision charges amount as charges are based on the total cost estimate. That RRVPNL has issued demand imposing 18% GST on the total cost estimate, stating it as an asset trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties, second personal hearing was granted on 25.09.2019. During the PH on 25.09.2019, a corrigendum letter dated 24.09.2019 issued by Superintending Engineer, (T C), Chittorgarh, RRVPNL was submitted. Copy of the same was also given to the authorized representatives of the applicant. Mr. Keshav maloo requested that he will submit a written submission in respect of corrigendum issued by RRVPNL within a week. Shri Keshav Maloo has submitted the written submission vide letter dated 01.10.2019. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Deputy Commissioner, State Tax (SGST), Special Circle-I, Kar Bhawan Todarmal Marg, Civil Lines, Ajmer, Rajasthan 305001) has submitted his comments vide letter dated 09.09.2019 and stated that, As per definition of Section 7(1) of CGST Act supply includes all forms of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or of furtherance of business. Hence WCL s stance is that he has to bear the overall cost diversification / shifting of transmission lines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 3(26) of General Clauses Act, immovable property shall include land, benefits to arise out of land and things attached to earth or permanently fastened to anything attached to the Earth. The essential character of immovable property is that it is attached to the earth; or permanently fastened to anything attached to the earth to the earth or forming part of the land and not agreed to be severed before supply or under a contact of supply. Furthermore, in the context of GST Act, if the article attached to the earth, is not agreed to be severed before supply or under a contract for supply, it ceases to be goods and for that matter a moveable property. Thus the transmission line and towers being constructed is, an immovable properly and not covered under the definition of goods in GST. From the above discussion it appears that view taken by WCL more appropriate and it appears that there is not asset transfer. 5. FINDINGS, ANALYSIS CONCLUSION: We observe that the applicant is a registered manufacturer cum supplier under GST engaged in the manufacture of Ordinary Portland Cement (OPC) / Portland Pozalana Cement (PPC). That the existing power tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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