Case Law Details
In re Medha Servo Drives Private Limited (GST AAAR Telangana)
In the present case ,the applicant is involved in the supply of ‘design , development , manufacture , supply, testing and commissioning of 152 sets of 25 KV AC micro processor controlled IGT based 3 phase propulsion system and equipment to rdso specification’.
As per the Purchase Order ‘PO No 08/17/1119/1101/F’ the price of each set was quoted to be Rs.4,77,82,716-00. This price is for design, development, manufacture, supply, testing and commissioning of each set. Each set consists of multiple items including both goods and services which are made in conjunction with each others for a single price of Rs.4,77,82,716-00 per set . Some of the items are Main traction converter , TCMS /Multiplexing system , Pneumatic system comprising of main air compressor along with mounting frame ,Set of MCBs , Contactors , relays , inter vehicle couplers , supervision of installation , training of personnel etc.
As per the PO the IGST rate of tax has been mentioned as 28% and the amount of Rs. 4,77,82,716-00 is inclusive of 28% of the IGST.
As per the payment terms, all payments are to be released for complete rake sets and not for part supplies and after inspection and receipt of material as per delivery schedule. The Purchase order also contains delivery schedule, the total delivery was split into 3 schedules. First schedule is for 92 sets ( Start date 3105-2018 for four sets and end date 31-07-2019 for 4 sets ; to be supplied in 15 instalments) , second for 36 sets ( Start date 30-09-2018 for four sets and end date 31-07-2019 for 8 sets ; to be supplied in 8 instalments) and third for 24 sets ( Start date 31-07-2018 for 2 sets and end date 30-06-2019 for 4 sets ; to be supplied in 10 instalments) .
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