TaxTMI 
TaxTMI 
2020 (1) TMI 660
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....te of service of this order. • At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act 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 same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by M/s. Wonder Cement Limited, Makrana Road, Madanganj-Kishangarh, District-Ajmer, Rajasthan 305801 (hereinafter the applicant) is fit to pronounce advan....
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....se of carrying out the mining activity with safety and without any hazard. • That RRVPNL has the policy wherein the work relating to raising or shifting of EHV Power transmission lines can be done in either of the following ways: (i) Work to be executed by WCL, under supervision of RRVPNL, or (ii) Work to be executed by RRVPNL itself by charging the cost of work, and overhead charges, above the cost estimate. At present, the applicant is working under (i) option and undertook the charge for raising/ shifting of transmission lines. • That these power lines are the property of RRVPNL and requires the modification on the need of applicant, all expenses are to be borne by applicant. It is a s....
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.... • That RRVPNL has issued demand imposing 18% GST on the total cost estimate, stating it as an "asset transfer" based on clause 3.6 of the Cost Estimate stated hereunder: "It shall be ensured that asset/ infrastructure built by intending agency/consumer shall have to be transferred to RRVPNL. Any expenditure or taxes incurred or to be incurred on such transfer shall be borne by intending agency/ consumer". That the demand issued by RRVPNL through the Superintendent Engineers (T&C), includes the major component of GST on 'asset transfer', which is the main question for seeking this advance ruling. • That the only supply which RRVPNL is providing to applicant is supervision service for shifting work of ....
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.... NCRB, Statue Circle, Jaipur. Mr. Keshav Maloo (CA), Mr. Nikhil Jhanwar (CA) & Mr. Prashant Verma appeared for Wonder Cement Limited. Mr. Virendra Parwal (CA), Mr. Vikas Gupta (CA) and Mrs. Anju Sultaniya (CAO) appeared for RRVPNL. On request of both the parties, second personal hearing was granted on 25.09.2019. During the PH on 25.09.2019, a corrigendum letter dated 24.09.2019 issued by Superintending Engineer, (T & C), Chittorgarh, RRVPNL was submitted. Copy of the same was also given to the authorized representatives of the applicant. Mr. Keshav maloo requested that he will submit a written submission in respect of corrigendum issued by RRVPNL within a week. Shri Keshav Maloo has submitted the written submission vide letter dated 01.10.....
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....posal of assets should be treated as supply if the following conditions are to be satisfied. (I) There should be goods forming part of business assets. As per sec. 2(52) of CGST Act, 2017-"goods" means every kind of moveable property other than money and security but include actionable claims, growing crops, grass and things attached to forming part of land which are agreed to be severed before supply or under a contract of a supply. Here the applicant emphasizes that transmission line being an immovable property, cannot be construed as goods to fall under clause 4(a) of schedule II, hence the provision of clause 4(a) of schedule II shall not apply to such transactions so as to treat its transfer as supply of good....
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....owers being constructed is, an immovable properly and not covered under the definition of goods in GST. From the above discussion it appears that view taken by WCL more appropriate and it appears that there is not asset transfer. 5. FINDINGS, ANALYSIS & CONCLUSION: • We observe that the applicant is a registered manufacturer cum supplier under GST engaged in the manufacture of Ordinary Portland Cement (OPC) / Portland Pozalana Cement (PPC). • That the existing power transmission lines (property of RRVPNL) passing through the mining area of the applicant is required to be shifted, to nearby safe proximity to the mining area of the applicant, for the purpose of carrying out the mining activity with safety and with....