Case Law Details
In re Pansut Udyog Pvt. Ltd. (GST AAR Haryana)
The supply of Electrical energy units through diesel generators is covered under Tariff code-27160000-Elecrical Energy- attracting NIL rate of Tax. The applicant wants to confirm as to whether the NIL rate of tax selected by it is correct.
Applicant is neither an electricity generating nor an electricity distributing agency. It is merely engaged in providing power back-up services at the IT/ITES building in Gurugram and in pursuant to this activity, it is involved in the ancillary activities such as purchasing HSD, lubricants and maintenance services. The record relating to consumption of units is maintained by the applicant and the charges per unit are also fixed by it. Considering all these factors, this Authority has no hesitation in concluding that the provision of power back-up services is not covered under the definition of ‘goods’ and hence the above said notification is not applicable to the instant case.
The facilities provided by the applicant are not classified as goods rather as services. The provision of power back-up in a commercial or residential building is in the form of a service, whatever name it may be assigned- be it utility services, maintenance services or any other service. These services are covered under the Chapter 99, Heading 9972, Group 99722 and HSN Code 997221 (Property management services on a fee or commission basis or on contract basis). As such, the service is liable to CGST @ 9% and SGST @9%.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
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