TaxTMI 
TaxTMI 
2018 (11) TMI 1825
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....as "the JV"). 2. The JV has entered into a contract with Power Grid Corporation of India Ltd., for +/-320 kV, 2 X 1000MW VSC based HVDC based terminals and DC XLPE Cable system between Pugalur and North Trichur associated with HVDC Bipole link between Western Region (Raigarh) and Southern region (Pugalur, Tamilnadu- North Trichur, Kerala) through a NOA vide ref No. CC-CS/698-SR2/HVDC-3249/7/G10/R/NOA-V/7217 dated 22-03-2017. This involves supply of equipment and services both offshore and onshore basis. 3. The scope of the contract has been split up into 6 contracts covering specific and detailed nature of supply of various goods and services for supply of equipment and material (offshore and onshore) and 2 for supply of services. ....
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.... performance of ail other activities inter alia including port handing of plant and machinery, loading, inland transportation and insurance for delivery at site, insurance, unloading, storage and handling at site, installation including civil works, testing and commissioning in respect of all plant and equipment supplied under Second and Fourth contracts.. 5. The query of the Applicant relates to the Services activities involved in their fifth contract. The scope of work under this contract as referred to in (f) above. It includes a. Local transportation, insurance and other incidental services. b. Installation charges c. Training charges 6. With respect to onshore supply of goods {Third Contract), the terms....
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....a without issuance of consignment note will be eligible for exemption from GST as prescribed in S. No. 18 of notification No. 12/2017 Central Tax Rates dated 28-06-2017 and the corresponding S. No. 18 of Notification No. 43/ST2 dated 30-06-2017 issued by Haryana Govt. DISUSSIONS AND FINDINGS: 9. Out of the six contracts, the Third Contract for supply of goods and the Fifth Contract for the services are onshore contracts assigned to the Applicant. The Applicant has sought ruling towards their transportation services being provided to the Power Grid Corp of India as Exempted Service since they are not issuing any consignment note. The transport services are infact being provided by a separate GTA engaged by them and they raise an invoic....
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....ssioning as well. All such activities are being carried out by the applicant, in connection with goods covered under first and third contract. Therefore, supply of these goods and services is required to be assessed as composite supply. Composite supply has been defined as under; vide Section 2(30) of the CGST/SGST Act, 2017. (30) "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration.- Where goods pre packed and transported with insurance, the supply....