Appellate Orders

1. Whether contract involving supply of equipment /machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 – CT(Rate) dated June 28, 2017 (as amended). 

2. Whether contract involving supply of equipment /machinery & erection, installation & commissioning services with civil work thereof would be contemplated as works contract service or not. If the supplies would qualify as composite supply of works contract, what would be the classification and applicable tax rate thereon in accordance with Notification No. 11/2017 – CT(Rate) dated June, 28, 2017 (as amended).?

1. Whether the incentives received under “Atma Nirbhar Gujarat Sahay Yojna” dated 16.05.2020 declared by the Gujarat Government could be considered as subsidy and not chargeable to tax?

 2. Whether the incentive received under said scheme could be considered as supply of service under the provisions of section 7 under CGST Act?

 3. Whether the incentive received under said scheme if considered as supply then would it be covered under section 7(2) of CGST Act? 

4. Whether the incentive received under said scheme could be considered as excluded from the value of taxable supply under section 15(2)(e) of CGST Act, 2017.

1.Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 

1.Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – Central Tax (Rate) or sl. no. 3 of Notification No.09/2017 – IGST (Rate)? 

2.Whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017? 

3.Whether AJL is required to be registered as a deductor under GST as per the provision of Section 24 of the CGST Act?

 4.If AJL does not qualify to be local authority under Central Goods and Services Tax Act, 2017 in Part A, can be it construed to be a government entity or a governmental authority?

The ruling of the lower authority is set aside and the subject appeal is disposed off accordingly.

The order passed by the lower authority is upheld.

The order passed by the lower authority is upheld

The applicant, M/s Magnetic InfoTech Private Ltd., as a sub-contractor, is not eligible to claim exemption as available under Notification No. 12/2017-(R), dt. 28.6.2017.

The order passed by the lower authority is partially modified. The subject appeal is disposed accordingly.

Appellate Authority modified the Advance Ruling No. GUJ/GAAR/R/ 07/2021 dated 20.01.2021 to the following extent –

The appellant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of services in terms of Explanation inserted vide Entry No.234 to Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 and liable to be taxed. upto 30.09.2021

Appellate Authority uphold the order AAR/GST/PB/0I6 dated 16" of August, 2022 issued by the Authority for Advance Ruling, Punjab and the appeal filed by the appellant M/s ESS ESS KAY ENGINEERING COMPANY PVT LTD.