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TMI Blog2018 (9) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar pro-vision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MPGST Act would be mentioned as being under the GST Act. 3. Facts of the case as per the Applicant: 3.1 The applicant is engaged, inter alia, in Construction, Erection, Commissioning and Installation of projects relating to Electrical Transmission Lines, Sub-Stations and Line Shifting. 3.2 Rewa Ultra Mega Solar Limited (hereinafter referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... key basis. The scope of the contract also involves construction of 33/220kV pooling sub-station, Transmission Lines and Feeder Bay Work. 3.5 The contract allotted to Vihan Enterprises is for a work which is part of evacuation infrastructure being exclusively for Solar Power, for a Solar Park and is being developed by Solar Project Park Developer. 3.6 The contracts in question were entered into by RUMS and the applicant prior to the introduction of GST. The rates quoted by the applicant for the contract included elements of MP VAT, CST, Entry Tax, Central Excise and Service Tax. 4. The question on which Advance Ruling sought is as follows: (i) What is HSN in which the service of construction of new 33/220 kV Pooling Sub-station at Badwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructure being exclusively for Solar Power, for a Solar Park and is being developed by Solar Project Park Developer. Also, as per the letter written to the applicant by RUMS, submitted during the course of the hearing, RUMS has agreed to pay CST @ 5% to applicant till such time as clarification in this regard is not received the GST Council. 6.2 The submission made by the applicant regarding classification of the work is that the work being done by the applicant under contract with RUMS us construction of new 33/220 kV Pooling Sub-station along with associated nature of 220 kV DCDS Transmission Line and associated feeder bay work, is in the nature of a Composite Supply, since it involves supply of goods as well as services. Also, as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other form) is involved in the execution of such contract;" 6.6 Perusal of the agreements that the applicant has entered into with RUMS shows that the scope of work in all the three agreements are identical, accordingly, all the three agreements shall have the same classification for the purpose of taxation under the GST Laws. Further, we concur with the submission of the applicant regarding applicability of Sl. No. 6 of Schedule-II of the CGST Act, 2017 and MPGST Act, 2017, to the work being done by the applicant. The work being done by the applicant being a Composite Supply and Works Contract u/s 2 is clearly a supply of service. 6.7 Regarding the averment of RUMS that since the work is part of evacuation infrastructure being exclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry at Sl. No. 234 is as under : "S. No. Chapter/ Heading/ Sub-heading/ Tariff item Description of Goods 234. 84 or 85 Following renewable energy devices Et parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/ devices (f) Solar lantern/ solar lamp (g) Ocean waves/tidal waves energy devices/plants" 6.8 It is seen that Notification No. 11/2017-Central Tax (Rates) and corresponding notification under MPGST has prescribed 2.5% as CGST, meaning 5% GST on the following works - a. Under para 3, clause (vii) for Composite supply of works contract as defined in clause of Section 2 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... composite service in the nature of Work Contract under the all the three agreements entered into with RUMS, referred to in para 3.3 supra shall be 9954/995423, as detailed hereunder : Annexure: Scheme of Classification of Services S. No. Section, Chapter, Heading or Group Service Code (Tariff) Service Description ..... 15. Group 99542 995423 General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 7.2 The rate of CGST on the supply being made under the contract referred to in para 3.3 supra shall be according to Notification No. 11/2017-Central Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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