Appellate Orders

The appellate authority for advance ruling set aside the advance ruling No KAR ADRG 07/2020 dated 10-03-2020. And answer the questions raised in the original application as follows:

i. The street lighting activity under the Energy Performance Contract dated 05-12-2016 is considered as a composite supply of goods and services with the supply of service being the predominant supply. The service is classified under Heading 999112. 
ii. The rate of tax applicable on the above supply is 9% CGST and 9% SGST as per entry Sl.No 29 of Notification No 11/2017 CT (R) dated 28-06-2017. The Appellant is not eligible for the benefit of exemption under entry 3 or 3A of exemption Notification No 12/2017 CT (R) dated 28-06-2017. 
iii. The time of supply of services is the earliest of the following dates:
a) Date of issue of the invoice to TMC along with the Energy savings report; or 
b) Date on which the payment is entered in the books of account of the supplier; or 
c) Date on which the payment is credited to his bank account. 
iv. The time of supply of goods is not relevant as the transaction is held to be a supply of service.

Advance Ruling Pronounced by AAR upheld, except in the case of GST leviability on the supply of manpower when the employees are in the roll of TANTRANSCO for which reimbursement is paid to TANGEDCO. 

The Order of the Advance Ruling Authority is modified to the  extent that the time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of  such vouchers and the applicable rate of tax is that applicable to that of the goods.

The Ruling pronounced by the Advance Ruling Authority is modified to the  extent that GST is leviable on the reimbursement amount, being advance payment made by the holding company towards the cost incurred for the provision of Software Services supplied by the appellant, as per the Time of Supply provided under Section 13 of CGST/ TNGST Act 2017 and applicable rate is that applicable to the supply of Software Services made by them. 

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed.

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed.

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed