9911796707
TMI Blog2023 (6) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cassegrain / Gregorian configuration for Hub / Teleports and VSAT Antennas in C / Ext C / Ku / Ka bands both Prime Focus and Off-set types from 11M to 1M in diameter with various configuration in the mount like Fixed / Static / Non Penetrating / Transportable / Mobile applications. The Company manufactures Mobile VSATs for SNG / OB vans. The Company has taken Technical knowhow (under Technology Transfer agreement) from Space Applications Center, ISRO Ahmedabad for C / Ext C Band feeds & Antennas for 11 M & 7.5M diameter. The company has a full fledged workshop (about 20,000 Sq.ft built up area) with the required Mechanical and Electronic test equipment to manufacture Antennas, Mounts & Feed Systems. The company has an office space of 1100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion raised are enumerated: * They have to install 19 Nos of 7 Mtr antenna systems supplied by M/s Bharat Electronics Ltd, Bangalore Vide their PO No. 4800062196. M/s Bharat Electronics Ltd, Bangalore is insisting us that they need to raise invoice for the installation testing & commissioning activities. * The Installation of the antenna is carried out with a group of 6 to 7 skilled technician in about 10 days time with normal tools & tackles and does not require any special type of machinery/equipment. * The Commissioning activities take about 5 days time by experienced Engineers and again do not require any sophisticated equipments. At Para 16 of the application, the following is mentioned: * The antennas are to be installed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning activities take about 5 days time by experienced Engineers and again do not require any sophisticated equipments. At Para 16 of the application, the following is mentioned: * The antennas are to be installed at various locations/states in India. * M/s. Bharat Electronics Ltd, Bangalore require advance ruling certificate that we can raise IGST invoice. As seen from the above, they are installing the antenna supplied to M/s. Bharat Electronics Limited, Bangalore. This amounts to rendering of service which includes installation, testing and commissioning whose place of supply has to be determined under provisions of the IGST Act, 2017. The jurisdiction of the AAR with respect to the scope of Advance Ruling is enumerated under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
