TMI Blog2022 (6) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... supply is Inter State Supply. M/s Amnex's submission to take into account Notification 24/2017- CT(R) dated 21-9-17, as this Notification pertains to Intra state supply, is dismissed. HSN/ SAC Code of Subject Supply - HELD THAT:- The subject ITMS project is an original works involving both installation, commissioning and maintenance. It is found that Tariff 9954, as mentioned in previous para, is reflected at the said sr. no 3(vi)(a) of Notification 8/2017-IT(R). On reference of SAC 995468: Other installation services n.e.c., it is found that the said SAC description encompasses the ITMS project, which is an original works installation and note that SAC 995468 occurs last in the numerical order of the of Tariff subheading 9954. In this backdrop and for the reason that the subject supply is made to a local authority and the rate being 12% IGST as per said sr no 3(vi)(a) to the said Notification and that Tariff 9954 is reflected at the said sr no 3(vi)(a), it is apt to consider SAC 995468 for the subject works contract, without delving further. - GUJ/GAAR/R/2022/33 - - - Dated:- 1-6-2022 - ATUL MEHTA AND ARUN RICHARD, MEMBER Present for the applicant : Shri Meet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hened by connecting two earth tapes from the frame of the component ring and will be connected via several earth electrodes. The cable arm will be earthen through the cable glands. The entire applicable IT infrastructure i.e. field locations/traffic junctions or operation control room shall have adequate earthing. Para 2.5.6: All Junction Boxes, Poles and Cantilever 1. The MSI shall provide the Junction Boxes, poles and cantilever to mount the field sensors like the cameras, traffic sensors, traffic light aspects, active network components, controller and UPS at all field locations, as per the specifications given in the RFP . 6. All electrical connections/joints must be above 1 meter from nearest Road level, so that uninterrupted power supply can be maintain during flood/water logging situation. All poles base, Junction boxes, etc should be installed accordingly 7. All Poles, Cantilevers, Gantries, Junction Boxes, other outdoor fixtures, etc must be fixed strongly in such a way to handle the wind load up to wind speed of 120 Km/Hr Para 2.5.7: Cabling Infrastructure 1. The MSI shall provide standardized cabling for all devices and subsystems in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply; 5. M/s Amnex submits that the RFP mentions the following: (i) M/s Amnex is responsible for design, development, implementation and maintenance of Intelligent Traffic Management Infrastructure. (ii) As per the contract there is single price payable in prescribed manner (iii) The ownership of the assets shall vest with Shahjahanpur Nagar Nigam, Uttar Pradesh (iv) IPR of the customized solution Infra would belong to Shahjahanpur Nagar Nigam, Uttar Pradesh 5.1 M/s Amnex submits that it supplies more than two taxable supplies of goods or services or combination thereof and the provision consists of different supplies such as design, development, implementation and maintenance of Infrastructure developed in city and are integrated in such a way that all of them constitute, on the overall, a supply to set up a comprehensive Traffic Management Infrastructure. In this view of the matter, the various supplies as contemplated by the contract constitute composite supply as defined under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 24/2017 Central Tax (Rate) dated 21st September, 2017, the CGST rate of 6% has been prescribed for services provided to a local authority by way of erection, commissioning, installation, of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession. Sr. No. Description of Service Rate Condition 3 (i) (ii) (iii) (iv) (v) (vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence should attract CGST, as per Notification No. 24/2017-Central Tax (Rate) dated 21st September, 2017, at the rate of 12%. 8. M/s Amnex submitted that works contract provided by it falls under definition of Original Work under Works Contract service and that Shahjahanpur Nagar Nigam is a Local Authority in the state of Uttar Pradesh and consequently the service provided by M/s Amnex falls under Entry No. 3(vi)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and liable to tax @ 12%. 9. M/s Amnex has submitted that the service provided by it can either fall under SAC code 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services or can also be classified under SAC code 995468 Other installation services nowhere else classified . It submits that service of erection and installation covers many more different equipments, SAC code 995468 precisely covers installation of all electrical and other equipments and hence SAC code should be 995468. 10. Questions on which Advance Ruling sought: 1. What is the rate of GST applicable on Applicant for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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