Case Law Details
In re Premier Solar Powertech Private Limited (GST AAR Karnataka)
a. Whether supply of turnkey engineering, procurement and construction (EPC) contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act 2017?
b. Whether the supply of ‘Solar Power Generating System’ is taxable at 5% GST? But the applicant, vide their letter dated 18.08.2021, requested this authority to permit them to withdraw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejction under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA,
M/s. Premier Solar Powertech Private Limited, 20/4, 5th Main, 6th Cross, SK Garden, Benson Town, Bangalore-560 046, having GSTIN 29AAFCP8578C1ZZ have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 without discharging the required fee of Rs.5,000/-each under CGST/KGST Act 2017.
2. The Applicant is a Private Limited Company, registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and services Tax Act, 2017 (hereinafter referred to as the CGST Act and the KGST Act respectively). The Applicant is into EPC (Engineering, Procurement and Construction) of solar power plants.
3. The applicant has sought advance ruling in respect of the following questions:
a. Whether supply of turnkey engineering, procurement and construction (EPC) contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of section 2(30) of CGST Act 2017?
b. Whether the supply of ‘Solar Power Generating System’ is taxable at 5% GST?
4. The Applicant, vide their letter dated 18.08.2021, requested this authority to permit them to withdraw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017.
5. In view of the above, we pass the following,
RULING
The application filed by the Applicant for advance ruling is hereby rejected for the reasons mentioned above.
