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TMI Blog2020 (1) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. Wonder Cement Limited, Makrana Road, Madanganj-Kishangarh, District-Ajmer, Rajasthan 305801 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the work relating to raising or shifting of EHV Power transmission lines can be done in either of the following ways: (i) Work to be executed by WCL, under supervision of RRVPNL, or (ii) Work to be executed by RRVPNL itself by charging the cost of work, and overhead charges, above the cost estimate. At present, the applicant is working under (i) option and undertook the charge for raising/ shifting of transmission lines. * That these power lines are the property of RRVPNL and requires the modification on the need of applicant, all expenses are to be borne by applicant. It is a settled understanding between the Applicant and RRVPNL that whosoever is undertaking the primary project for modification, all the cost relating to that mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: "It shall be ensured that asset/ infrastructure built by intending agency/consumer shall have to be transferred to RRVPNL. Any expenditure or taxes incurred or to be incurred on such transfer shall be borne by intending agency/ consumer". That the demand issued by RRVPNL through the Superintendent Engineers (T&C), includes the major component of GST on 'asset transfer', which is the main question for seeking this advance ruling. * That the only supply which RRVPNL is providing to applicant is supervision service for shifting work of transmission lines and shut down service for which applicant is willing to pay the demanded consideration plus GST on the same. The remaining GST on the total cost estimate which is not even a consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal hearing was granted on 25.09.2019. During the PH on 25.09.2019, a corrigendum letter dated 24.09.2019 issued by Superintending Engineer, (T & C), Chittorgarh, RRVPNL was submitted. Copy of the same was also given to the authorized representatives of the applicant. Mr. Keshav maloo requested that he will submit a written submission in respect of corrigendum issued by RRVPNL within a week. Shri Keshav Maloo has submitted the written submission vide letter dated 01.10.2019. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Deputy Commissioner, State Tax (SGST), Special Circle-I, Kar Bhawan Todarmal Marg, Civil Lines, Ajmer, Rajasthan 305001) has submitted his comments vide letter dated 09.09.2019 and stated that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and things attached to forming part of land which are agreed to be severed before supply or under a contract of a supply. Here the applicant emphasizes that transmission line being an immovable property, cannot be construed as goods to fall under clause 4(a) of schedule II, hence the provision of clause 4(a) of schedule II shall not apply to such transactions so as to treat its transfer as supply of goods. (II) The assets should be recognized as business asset in the books of WCL WCL's view point is that since the shifted transmission lines are already the property of RRVPNL and no future economic benefits associated with these power transmission lines are supposed to flow to WCL by using such transmission package in its production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of Ordinary Portland Cement (OPC) / Portland Pozalana Cement (PPC). * That the existing power transmission lines (property of RRVPNL) passing through the mining area of the applicant is required to be shifted, to nearby safe proximity to the mining area of the applicant, for the purpose of carrying out the mining activity with safety and without any hazard. * For the purpose of shifting of the power transmission lines from the mining area, currently the applicant is carrying out the work under the supervision of the RRVPNL. Accordingly based on the Circular No. F&R 1235 dated 07.08.2018 Superintendent Engineers (T&C) RRVPNL Chittorgarh, issued letter No. RVPN/SD/T & C/COR/TECH/F./D.1798 dated 16.11.2018 imposing dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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