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TMI Blog2019 (7) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a ss reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act . The issue raised by M/s. Vedant Synergy Pvt. Ltd., 38, Sanjay Marg, Hathroi, Ajmer Road, Jaipur, Rajasthan 302001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a)(e) given as under : a. classification of any goods or services or both; d. determination of liability to pay tax on any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAECV5997L1ZE as per the declaration given by him in Form ARA01) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance ruling order passed by the Kerala Authority dated 26.09.2018 and copy of few notifications of CBIC. 2. OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT a. What is the classification of goods and services supplied by the applicant? b. What will be the applicable rate of GST on goods and services supplied by the applicant? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 30.04.2019, 09.05.2019, 21.05.2019 and 28.05.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. The applicant did not appear for PH on 30.04.2019 and requested for adjournment. Shri Sandeep Gupta, Director and Shri R A Bakiwala (Authorised Representative) appeared for PH on 09.05.2019 wherein they requested for another PH on 21.05.2019 as submission and interpretation of questions in respect of advance ruling was not complete. The applicant again did not appear on 21.05.2019 and requested for adjournment. In accordance with principle of natural justice, a final PH was given to applicant on 28.05.2019. The applicant once again did not appear on this date also. Further, the applicant made a request to authority to appear on 30.05.2019 and same was ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair , maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; d. We observe that the supply is a composite supply which is ascertained from following: 2 or more taxable supplies of goods or services or both; The taxable supplies are naturally bundled; The taxable supplies are supplied in conjunction with each other; One of the taxable supplies is a principal supply. While going through the facts above, we find that the supply of goods like Central MCU and other equipment in high availability mode, 7000 nos. of client licenses, Speaker Type 1 (1000 Locations), Camera Type 1 (1000 Locations), Camera Type 1 (1000 Locations), Speaker Type 2 are not of immovable nature and can be dismantled in general view. Thus character of immovability cannot be attached to the supply of goods. Further, the supply of services like VC engineers supply, helpdesk engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re S.No. Chapter, Section, Heading or Group Service Code ( tariff ) Service Description 296 Heading 9983 Other professional, technical and business services 297 Group 99831 Management consulting and management services; information technology services 298 998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 299 998312 Business consulting services including public relations services 300 998313 Information technology consulting and support services 301 998314 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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