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TMI Blog2020 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... n Sparkle Limited, (hereinafter referred to as applicant), registered under the Goods & Service Tax. 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. 3. Brief Facts of the case: M/s. Ocean Sparkle Limited is a company (hereinafter referred to as the Applicant) incorporated on 26th July 1995 having its registered address at Plot No 128, Srinagar Colo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r' as the said Code covers hiring of water vessel for transportation of good and thus, would attract GST @ 5% in terms of SI. No. 10(ii) which covers 'Time charter of vessels for transport of goods.', 5.2. The expression 'Goods' has been defined in Section 2(52) of the CGST Act, 2017 to mean "every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply". The Tug Jupiter has been chartered for undertaking inter-alia the following activities (the primary gamut of activities enlisted at para 7 of the Annexure-I to this application):- * Transporting the hawser and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant submits that there can be no dispute as to the fact that a tug is a machinery. In as much as the tug in question viz. Jupiter being amachinery, hiring or leasing of the same is clearly covered within the scope and ambit of the SAC code 9973. This position is further substantiated from a perusal of the entry at (vii) and (v) of Sr. No. 17 of the Notification no. 1/2018-IT (Rate) dated 25.01.2018 read with Notification No. 8/2017-IT (Rate) dated 28.06.2017, which includes time charter of vessels for transportation as also the chartering of aircrafts respectively. Accordingly, it is submitted that the charter services of Tug Jupiter are clearly classifiable under SAC 9973. 5.4.3 Without prejudice to the above, the Applicant submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der SAC 997319 as 'Leasing or rental services concerning other machinery and equipments with or without operators' attracting GST @5% in terms of Si. No. 17(viia) of the Notification no. 1/2018-IT(Rate) dated 25.01.2018, as amended by Notification No. 28/2018-IT (Rate) dated 31.12.2018 which covers 'Leasing or renting of goods' or attracting GST @5% in terms of SI. No. 17(vii) of the Notification No. 1/2018-IT(Rate) dated 25.01.2018 (as amended), which covers 'Time charter of vessels for transport of goods' Before proceeding with the submission on merits, it would be pertinent to refer to the competing entries under which the services rendered by the Tug Jupiter, let out on charter basis by the Applicant to RIL, could be classified, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Accounting Code 997319: Leasing or rental services concerning other machinery and equipment with or without operator: This service code includes: - leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, such as engines and turbines, machine tools, mining and oilfield equipment, lifting and handling equipment, coin/card operated gambling machines, exhibition material, professional, scientific measuring and control apparatus, accommodation and office containers, other commercial and industrial machinery etc. - To expand the scope of 'Leasing or rental services concerning other machinery and equipments with o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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