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TMI Blog2019 (4) TMI 1822X X X X Extracts X X X X X X X X Extracts X X X X ..... cate alongwith Sh. Ankit Awal, CA. Order under Section 101 of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017. The present appeal has been filed under Section 100 (1) of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and the HGST Act respectively"] by M/s. Hero Solar Ene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r power generating system will result into 'Composite Supply' as defined in Section 2(30) of the Central Goods and Services Tax Act, 2017? 2. In case the supply of SPGS is treated as 'Composite Supply, whether supply of PV Modules/lnverters or any other supply covered under Chapter Heading 84,85 or 94 of Central Tax Notification will be treated as 'Principal Supply? 3. In case the principal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Proposed contracts for supply and installation of SPGS are not works contract as defined under section 2(119) of CGST Act. C. Issue regarding movability/immovability of property after erection/installation has been settled under the erstwhile central excise regime. D. Impugned ruling is a non-speaking order and has been passed in gross violation of the principle of natural justice. Recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 31.12.2018. The State of Haryana vide Notifications dated 31.12.2018 has brought similar notifications in the HGST Act, 2017 as has been done in the Central Goods and Services Tax Act, 2017. We have heard the counsel of the appellant in detail and have perused the record of this case thoroughly. The advance ruling dated 22.08.2018 obtained by the appellant is prior to the amendments made with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Acts and the applicant may seek Advance Ruling which will be granted afresh by the Advance Ruling authority after considering the notifications mentioned in Para above and after giving opportunity of hearing to the appellant. Thus, the order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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