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TMI Blog2019 (10) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... are proposed to be sold for a single price and hence it amounts to a composite supply with the supply of wind mills being the principal supply. Wind Mills are covered under entry 234 of Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 and the supply of the same is liable to CGST at the rate of 2.5%. Similarly, the supply of wind mills is taxable at 2.5% under the Karnataka GST Act, 2017. - KAR ADRG 84/2019 - - - Dated:- 25-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by : Sri Purushothama Bhat N, GSTP ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS SERVICES TAX ACT, 2017 1. M/s Sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Regarding the applicability of GST, applicant refers to the Notification No. 10/2017 - Central Tax (Rate) dated 28.06.2017 in which it is stated as under:- The Government exempts intra-State supply of second hand goods received by a registered person dealing in buying and selling of second hand goods and who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017 from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) PERSONAL HEARING: / PROCEEDINGS HELD ON 29.04.2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the business of generation and sale of electricity through their own wind turbine generator located in the State of Karnataka. This clearly shows that the applicant is engaged in the primary activity of generation of electricity. They are not engaged in the activity of sale and purchase of second hand goods. Now we examine the contentions of the applicant in the matter before us. 6.4 In their application, at serial number 15, the applicant states that Rule 32(5) of the CGST Rules, 2017 and Notification No. 10/2017-Central Tax (Rate) dated 28.06.2017 apply to their transaction and accordingly there is no liability to pay tax on the transaction under question. 6.5 The transaction of the applicant involving the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in buying and selling of second hand goods. Therefore this Rule would not apply to the transaction under examination. 6.7 Now we also examine the Notification as quoted by the applicant. Notification No. 10/2017 - Central Tax (Rate) dated 28.06.2017 is reproduced below for ease of reference:- Notification No. 10/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of second hand goods receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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