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TMI Blog2019 (8) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... Construction, Mali Vas, Maandava, Mandwa, Sirohi-307001, Rajasthan, against the Advance Ruling No. RAJ/AAR/2018-19/32 dated 31.01.2019 = 2019 (2) TMI 917 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN. Brief Facts of the Case 3. Sh. Kailash Chandra, Proprietor of Mali Construction, Mali Vas, Maandava, Mandwa, Sirohi-307001, Rajasthan (hereinafter also referred to as 'the Appellant') is holding GSTIN 08ALVPC2862Q1ZA. 4. The Appellant provides comprehensive water sendees to the clients both private and Government. At the time of applying before the Rajasthan Authority for Advance Ruling, GST, Jaipur, the Applicant (now the Appellant) was in the process of bidding for tender floated by Public Health Engineering Department (PHED), a unit of Rajasthan Government, for Designing, Supply, Installation, Commissioning, Operation & Maintenance of Solar Energy- based Bore Well Pumping Systems, Reverse Osmosis Plant and Operation & Maintenance of Fluoride Control Project on ESCO and O & M contract. 5. In relation to the said tender, the scope of the work included Designing, economically and efficiently best suited to site conditions including depth of water table and safe yield of Bore Well, fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst S. No.234 in the Entry in Column (3) of the Schedule-I of the Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 read with the Notification No. 27/2018- Central Tax (Rate), dated 31.12.2018, inserting a new Entry at S. No. 38 in the Notification No. 11/2017- Central Tax (Rate), dated 28.06.2017. 14. The Notification No. 24/2018- Central Tax (Rate), dated 31.12.2018 inserted the following Explanation in Col. No. 3, against S. No. 234 of Schedule-I of Notification No. 01/2017- Central Tax (Rate) ibid : - "Explanation : If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent, of the gross consideration charged for all such supplies, and the remaining thirty per cent, of the gross consideration charged shall be deemed as value of the said taxable service." 15. Similarly, the Notification No. 27/2018- Central Tax (Rate), dated 31.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... composite supply. Since this supply is proposed to be undertaken for a Govt, department, the rate of tax applicable on given service shall fall under Entry No. 3(iii) with HSN code 99544 and it should be IGST @ 12% (CGST @ 6%, SGST @ 6%)." 20. The Appellant is not satisfied with the aforesaid Ruling of the AAR and hence has appealed before this forum that no attention was paid by the AAR on Notification No. 24/2018- Central Tax (Rate) and No. 27/2018- Central Tax (Rate), both dated 31.12.2018, by which changes have been effected in the Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 and No. 11/2017- Central Tax (Rate) dated 28.06.2017 respectively. 21. We consider it necessary to analyze both the notifications so as to reach a conclusion whether the said notifications cover the activities of the Appellant or not. Hence, it will be relevant to reproduce the relevant entry No. 234 of Schedule-I of the Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 as amended by the Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 and entry No. 38 of the Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as inserted by the Notification No. 27/2018- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... water pumping systems (with De-fluoridation unit of capacity 1000 LPH) including comprehensive operation and maintenance for a period of seven years in various fluoride affected villages/habitations in district of Pali , Jaisalmer and Jalore. They had submitted that they are in the process of bidding for the similar tender floated by PHED for designing, providing, installation, commissioning, operation and maintenance of solar energy based bore well water pumping systems, Reverse Osmosis Plant and operation and maintenance of Fluoride Control Project on ESCO and O & M contract. 23. On careful consideration of the abovementioned entries of the said notifications, we find that the Solar Energy based bore well water pumping system (hereinafter also referred to as "the System") deserve classification under entry No. 234 of the Notification No. 01/2017-Central Tax (Rate) as 'Solar Power based devices'. The Appellant has contended that benefit of Notification Nos. 24/2018-Central Tax(Rate) and 27/2018- Central Tax(Rate) inserting 'Explanation' in the entry No. 234 ibid and inserting entry No. 38 ibid respectively should be available to them . After going through the amended entries 234 ..... 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