Mr. Dinesh Kumar Agrawal is engaged in erection and supply of solar power generating system by making an agreement with his customers, has filed an application on 09th February 2018, Vide acknowledgement number VPG736416, for seeking advance ruling for the tax rates applicable to the supplies made by him.
Whether contract for assembly, erection, and commissioning of the plant undertaken by the Applicant under a separate contract would be a service contract liable to be taxed under Service heading 9954?
Ruling : The referred contract doesn’t fall under the ambit of SAC 9954, but falls under the Entry 25 of 25 (Heading 9987) of Notification No. 1/2017 -Central Tax (Rate), dated: 28th June 2017, and attracts 18% rate of tax.
Whether the time of supply of power plant shall be determined under Section 31 (4) of the CGST Act/SGST Act read with Section 12(2) thereof? Ruling: Yes.
Citation: 2018-TIOL-55-AAR-GST (AAR – Andhra Pradesh)