9911796707
TMI Blog2021 (11) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The applicant is a poultry Company, engaged in breeding of Parent (Mother Birds) which lay fertile eggs and these eggs are subjected to hatching process through hatching machine and the said offspring is called as Commercial broiler chick is born. 3. The applicant has sought advance ruling in respect of the following questions: 1. What is the rate of tax on various items and equipments wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant wants to buy the materials such as Weigh Bridge, Power Infrastructure like substation and transformers, Material like cement, steel, jelly paint etc., for construction of civil buildings, Auro Water plant, Vehicle Washing System, Fencing & Gate , Pressure Washing Systems , Environmental puff panels for poultry sheds 200 KVA Gensets, Power Infrastructure like substation and transformers at the rate of 18% and also procure Equipments which requires at inside the shed such as feeders, drinkers, fans, cooling pads & fans, heaters, medicines at the rate of 12% and further requires civil works, electrical works, supply and installation works of Iron and steel structure at the rate of 18% on immovable property and Supply and installation of Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made it appears that the applicant has to procure raw materials such as Weigh Bridge, Power Infrastructure like substation and transformers, materials like cement, steel, jelly, paint etc for construction of civil buildings, RO Water plant, Vehicle Washing System, Iron Fencing & Gate, Pressure Washing Systems, Environmental puff panels for poultry sheds 200 KVA Gensets, Power Infrastructure like substation and transformers (all at the rate of 18%) and also wants to procure equipment which are required inside the shed such as feeders, drinkers, fans, cooling pads and fans, heaters, medicines at the rate of 12% and to procure inward supply of goods and service such as civil works, electrical works, supply and installation works of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) rooted in the earth, as in the case of trees and shrubs; (b) imbedded in the earth, as in the case of walls or buildings; or (c) attached to what is so imbedded for the permanent beneficial enjoyment of that to which it is attached; On perusal of the definitions given for immovable property it has been noticed that prime property under the term of "immovable property" is land or earth. Further permanently fastened or attached to land or benefits to arise out of land are also treated as immovable properties. 9.4 Thus, the applicant transferring all goods and service which are narrated in Para 9.1 falls under the purview of the definition of term "composite supply" as per section 2 (30) of the CGST/KGST Act 2017 means a supply made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are used for construction of farm on immovable property. 9.5 Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 i.e., transfer of Poultry farm including equipments, machineries and other items involved in the execution of the said works. Composite supply of works contract on immovable property for the construction of poultry farm is classified under HSN 9954 and rate of tax at the rate of tax @ 9% CGST and 9% KGST as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. 10. In view of the foregoing, we rule as follows RULING 1. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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