In re M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited (GST AAR Rajasthan)
1. Whether facilitating the execution of works requiring modification/ augmentation/ shifting/ additions to the transmission system of RVPN at the specific request of the consumer/intending agency under Deposit Work is a `Supply’ in terms of Section 7 of the CGST Act, 2017?
Facilitating the execution of work (Deposit Work) by the applicant to the consumer/intending agency is covered under the ‘scope of supply’ in terms of section 7 of GST Act, 2017.
2. If the Deposit Work as aforesaid is a ‘Supply’, what shall be the value of the supply in terms of Section 15 of the GST Act, 2017 in the event of :
a. Work executed by RVPN itself.
b. Work executed by the consumer/ intending agency under supervision of RVPN.
In both the cases as mentioned by the applicant, value shall be the transaction value, that is the price actually paid or payable in terms of Section 15 of the GST Act 2017.
3. What would be the applicable GST tax rate on the above supply?
The rate of GST shall be 18% (SGST 9% +CGST 9%).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order.
