TaxTMI 
TaxTMI 
2021 (12) TMI 37
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.... under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for C....
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.... trackside TCAS equipment at station/LC/IB location along with associated works for Train Collision Avoidance System (TCAS) in MUE-SC-GWD-DHNE-FTL section (612km) and 112 locomotives of SC Railway-Package A. 2. That as per the agreement they have to supply multiple items and provide various services including annual maintenance and therefore they request to clarify as to whether the scope of work is covered under the composite supply of works contract service as defined under Section 2(119) of the CGST Act and accordingly whether the rate applicable under is 12%. 7. Discussion & Findings: The applicant is seeking clarification regarding the classification and tariff on TCAS equipment in Railways. As seen from the letter of....
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....ipment enumerated as HSN 8530 i.e., 'Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields'. The illustration of the working of the system based on signals is available in this handbook in the following diagram: images As seen from the description and illustration, supply of this system is a naturally bundled supply of various goods working in unison to achieve a single purpose of railway safety through signaling etc., Therefore the supply of this system to south central railway under a contract has all the attributes to make it a composite supply. Composite supply is defined in the CGST Act in Section 2(30) as follows: ....
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..... b. The elements are normally advertised as a package. c. The different elements are not available separately d. The different elements are integral to one overall supply - if one or more is removed, the nature of supply would be affected. Further the illustration in the definition clarifies the context of composite supply. As seen from the illustration the supply of service i.e., insurance and goods go alongside each other. As against this the illustration given in the context of mixed supply clearly indicates that each of the items therein can be supplied separately and are not dependant of any other. The Hon'ble Supreme court of India in a catena of case law has ruled that illustrations in a statute ....