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TMI Blog2021 (12) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... in conjunction with each other in the ordinary course of business, supply and installation of medical gas pipe line being the principal supply. The activity of the applicant falls under Services Accounting codes (SAC Codes) 995464 which includes installation service of parts and equipment for the supply or conduct of oxygen and other gases used in hospital homes etc. connection of other gas operated equipment attracting 18% GST. Notification 05/2021-Central Tax (Rate), Dated 14 th June, 2021 provides for concessional tax rate exemption to the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), in other words the aforesaid Notification provides exemption to goods viz. only to the Covid related items specified therein in the table and not to the work contract services in which the applicant is engaged in. Thus this notification is found not to be any help to the applicant. - STC/AAR/09/2021 - - - Dated:- 17-12-2021 - SMT. SONAL K. MISHRA AND SHRI RAJESH KUMAR SINGH, MEMBER PROCEEDINGS [U/s 98 of the Chhattisgarh Goods Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the CGST Act and the CGGST Act. ] are similar and thus, unless a mention is specifying made to such dissimilar provisions as reference to the CGST Act would also mean a reference to the same provisions under the CGGST Act, 2017. Now we sequentially proceed to discuss the issues involved in the ruling so sought by the applicant and the law as applicable in the present case. 5.1 Section 96 of the CGST Act, 2017. Authority for advance ruling stipulates as under:- Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for. advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Section 97(2) of CGST Act, 2017 stipulates that: - The question, on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act: (c) determination of time and value of supply of goods or services or both; (d) admissibility of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business one which is a principle supply. Thus from the above it follows that the ingredients of a supply that renders it a composite supply are- There should be a supply made by a taxable person; The supply should be made to a recipient; The supply should consists of two or more taxable supplies of goods or services or both, or any combination thereof; The supply of goods or services or both should naturally bundled and supplied in conjunction with each other in the ordinary course of business. Once of the supply of Goods or Services or both should be a principal supply. 5.5 We also find that the applicant have also furnished a copy of tender for the rate contract of supply, installation, testing commissioning of medical gas pipe line for hospitals in various locations of Chhattisgarh issued by Chhattisgarh Medical Services Corporation ltd. (a Government of Chhattisgarh undertaking) first-second floor, North west ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G.S.R. 405(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) (hereafter in this notification referred to as the said Act ), 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 the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:- TABLE Sl.No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1 2804 Med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax rate exemption to the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), in other words the aforesaid Notification provides exemption to goods viz. only to the Covid related items specified therein in the table and not to the work contract services in which the applicant is engaged in. Thus this notification is found not to be any help to the applicant. 6. Having regard to the facts and circumstances of the case and discussion as above, we pass the following order:- ORDER (Under Section 98 of the Chhattisgarh Goods and Service Tax Act, 2017) The ruling so sought by the Applicant is accordingly answered as under: RULING The activity of the applicant of supply, installing testing and commissioning of oxygen pipe line system in Government hospital merits classification under SAC 995464 i.e. installation services of parts and equipment for the supply of conduct of oxygen and other gases used in hospital homes etc; and connection of other gas-operated equipment done for Government hospital is liable to 18% GST (9% CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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