In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat)
Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam).
Answer: The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with the principal supply of goods viz. ‘160 TR Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10 and the applicant is liable to pay GST @28% till 26.07.2018 and@18% from 27.07.2018 on said complete supply of goods and services.
Question-2: Clarification in details is sought with regard to the HSN/SAC code applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam).
Answer: The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with the principal supply of goods viz. ‘160 TR Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10.
Question-3: Clarification is also sought on applicability of the Notification No. 01/2017- IT (Rate), S. No. 252 (Any Chapter) whether Chillar Water Plant may be categorised as “Any Parts” and subject to GST @ 5% under HSN 8906.
Answer: Answered in the Negative, as discussed above.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, (Gujarat)
BRIEF FACTS
The applicant is a public limited company working under the Trade Name “Air Control and Chemical Engineering Co. Limited”, more popularly known as “ACCEL”, having Factory at Barejadi, Gujarat. They are registered under GST Act, 2017. They are engaged in the manufacture and supply of various Refrigeration Compressors, Refrigeration Compressors’ spares, Industrial Fans and Blowers, Industrial Fans’ spares, Refrigeration systems and HVAC equipment, as mentioned below:
ANNEXURE-I
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