Advance Ruling pronounced by the WBAAR is confirmed

(I) Annuity payment is exempted from GST  in terms of Entry No.23A of the Notification No.12/2017-Central Tax (Rate) Dt.28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available (II) Full ITC of the GST paid on Input & Input services used in the O&M phase is available.

As the question posed by the party is related to the supplies undertaken by him, prior to the date of filing of the Application for Advance Ruling, so no ruling is given on the question

Advance Ruling pronounced by the Karnataka AAR is confirmed and the appeal filed by appellant stands dismissed.

The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed based on examination of the contract and purchase orders furnished.

Advance Ruling pronounced by the WBAAR is modified to the extent that at the end of second paragraph of the said ruling the following sentence is added: 

"No input tax credit, however, would be available, for supply of goods / services at zero value."

Advance Ruling pronounced by the WBAAR is confirmed

The Appellate Authority for Advance Ruling dimiss the Appeal and uphold the Advance Ruling. 

The Appellate Authority for Advance Ruling dimiss the Appeal and uphold the Advance Ruling. 

The appallate authority for advance ruling has  set aside the rulings passed under section 98(4) of the CGST Act 2017 vide  NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based  on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants. In the Appellant’s case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh.  Therefore,the said turbine generator set is eligible for the levy of 5% GST in terms of Sl.No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017.