TaxTMI 
TaxTMI 
2018 (10) TMI 302
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....cant, M/s. Khedut Hat has submitted that it is in the business of carrying out blasting work at various sites by means of use of explosives and other materials for which it has obtained licence from Petroleum and Explosives Safety Organization. 1.1. The applicant submitted that explosives procured by the applicant for blasting activity are stored only in licenced premises as stated in licence, te....
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....lient; that any quantity of explosives or other material left after carrying out blasting activity is transferred back to the Magazine of the applicant. 1.3 The applicant has further stated that it is imperative to decide whether applicant is carrying out supply of goods or supply of services. The applicant has stated that during the entire activity of blasting, applicant has been granted right t....
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....s made at the time of personal hearing. We have also considered the comments on the application offered by the department vide letter F.No. IV/16-64/Tech/2017-18 dated 18.01.2018. 3. In order to decide the present issue, the judgement dated 30.01.2018 of Hon'ble Supreme Court in the case of State of Gujarat Vs. Bharat Pest Control [Civil Appeal No. 1335 of 2018] = 2018 (5) TMI 1334 - SUPREME COUR....
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....n the contract executed by the respondent - contractor cannot have our approval. We, therefore, set aside the order of the High Court and allow this appeal." 3. Section 7 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') provides for scope of supply a....