Case Law Details
In re M/s Triveni Turbine Limited (GST AAAR Karnataka)
The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants. In the Appellant’s case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh. Therefore,the said turbine generator set is eligible for the levy of 5% GST in terms of Sl. No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KARNATAKA
At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act. 2017 and KGST Act, 2017) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the KGST Act.
The present appeal has been filed under Section 100 of the CGST Act, 2017 and the KGST Act, 2017 by M/s. Triveni Turbine Limited (hereinafter referred to as ‘Appellant’) against the Advance Ruling No KAR ADRG 28/2018 dated 17-11-2018 pronounced by the Karnataka Authority for Advance Ruling.
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