Appellate Orders

The appellate authority has modified  the Advance Ruling Order No KAR/ADRG 92/2019 dated 27th Sept 2019 as follows:
The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the tax ability of the mixed supply will be determined in terms of Section 8 (b) of the said Act.
The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above. 
The observations made by the Lower Authority in the impugned order to the effect that the service provided by the appellant is covered under the definition of “intermediary’ is expunged as being beyond the mandate of the Authority in the instant case.We make it clear that the above ruling is based on and limited to the activity carried out by the appellant under the RSA and the SOW referred in this order. 

a) The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO. KAR.ADRG 32/2019 dated 12-09-2019 i.e. Contention of the appellant is allowed i.e  a)  The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden. 

b) The appellate authority refrain from answering the question on whether the supply of services to Volvo Sweden amounts to export of services. 

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