9911796707
TMI Blog2024 (9) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... entious issue as to whether Central GST, State GST, or Integrated GST is leviable on services is required to be answered with reference to the said statutes and the rules made thereunder. There is no provision in the said statutes requiring the CBIC to entertain queries from taxpayers or to provide clarifications regarding the statutory provisions pursuant to queries posed by taxpayers. In terms of Section 168 of the CGST Act/ SGST Act, the CBIC, if it considers it expedient for the purpose of uniformity in the implementation of the CGST Act/SGST Act, may issue orders, instructions or directions to the Central Officers as it may deem fit. However, there is no provision where CBIC is required to issue clarifications on separate queries raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Goods and Services Tax (GST) on Battery Energy Storage Systems (BESS). 4. On 26.06.2024, respondent no. 1 invited Request for Selection (RfS) for setting up of 1000 MW/2000 MWh standalone BESS in India under Tariff-Based Global Competitive Bidding. Clause 30.2 (III) (e) of the said RfS, which is the centre of the controversy in the present petition, expressly provides that tariff to be quoted in the Financial Bid by bidders would be exclusive of GST. The GST on the said service (BESS) would be passed through to the Buying Entity. The said clause is set out below :- (e) Tariff to be quoted in the Financial Bid shall be exclusive of GST (for providing the storage as a service). GST levied on the storage service being provided by the Proj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the pre-bid meeting for clarifying any issue was held on 12.07.2024. She submits that the petitioner has approached this Court on the eve of the opening of the bids which is scheduled for tomorrow (11.09.2024) and therefore, the petition ought to be rejected. 9. She also states that the Draft PSP Guidelines issued by the Government of India, Ministry of Power on 22.08.2024 are not applicable to RfS. Therefore, the entire premise on the basis of which the petitioner has approached this Court, is erroneous. 10. We have briefly heard the counsel for the parties. 11. The petitioner s prayer that directions be issued to CBIC to clarify the applicability of GST cannot be acceded to. GST is chargeable by virtue of the Central Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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