Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha)

The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract service or other composite supplies involving supple of of goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by wau of any activity in relation to any function entrusted to a Panchauat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. The AAR was of the view that the activities undertaken by the applicant do not constitute supply of pure services as it involves significant use of goods/materials.

On the contract, it is clearly specified that all installed equipments constructed or system installed are transferred to BMC in good condition. Therefore, the activities carried out by the appellant in the instant case will be considered as a supply of goods in terms of the provisions of Schedule II, Para 4-A of CGST Act, 2017 / SGST Act, 2017. The appellant under the grounds of appeal has not put forth any arguments or legal provisions to negate the applicability. Therefore, the contention of the appellant that the transaction doesn’t involve any supply of goods is not sustainable.

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, ODISHA

M/s Super Wealth Financial Enterprises Private Ltd, Plot No.3198/5183, Gauri Vihar, Lewis Road, Bhubaneswar, Dist.-Khurda-752002, (Appellant) has filed an appeal before AAAR, Odisha on 07.12.2018 aggrieved by advance ruling no. 04/ODISHA-AAR/2018-19 dated 31.10.2018 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR) under Section 100 of the Odisha Goods and Service Tax Act, 2017/CGST Act, 2017.

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