2022 (5) TMI 632

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....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 CGST towards the fee for ....

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....hey install clean room HVAC systems which involves supply of air handling units, ducting and grills/difusors to make pharma manufacturing units microbe free. 2. That they receive purchase order and erection contract separately for installing the system. That they supply the goods and also make installation simultaneously. That they are invoicing for both supplies separately and that there is no written agreement or contract. 3. They promised to provide copies of purchase order, erection order and invoices for both. 7. Discussion & Findings: As per the application at box 12(b) the nature of the activity undertaken by the applicant involves supply, installation and commissioning of the clean room HVAC project. As seen ....

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....t volume and cleanliness to support the cleanliness rating of the room. • Introducing air in a manner to prevent stagnant areas where particles could accumulate. • Filtering the outside and re-circulated air across high efficiency particulate air (HEPA) filters. • Conditioning the air to meet the cleanroom temperature and humidity requirements. • Ensuring enough conditioned makeup air to maintain the specified positive pressurization. Further it is the contention of the applicant that they are bifurcating the purchase order for the components and installation contract. The crux of the issue boils down to whether the contract for installation HVAC clean room system is divisible into one ....