TaxTMI 
TaxTMI 
2022 (7) TMI 751
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.... the appellate Authority under Chapter XVII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for Advance ruling: (b) On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103((2) of the Act, this advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Under Section 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-Section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. ***** Subject:- GST- Appeal filed by M/s. Medha Servo Drives Private Limited, Hyderabad, under Section 100(1) of TGST Act, 2017 against Advance Ruling TSAAR Order No. 17/2021 dated, 04.09.2021 - Passed by the Telangana State Authority for Advance ....
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....ime 3.1 In terms of section 100(2) of the Act, and appeal against Advance Ruling passed by the Advance Ruling Authority, has to be filed within thirty (30) days from the date of communication thereof to the applicant. The impugned Order dated 04.09.2021was received by the appellant on 22.10.2021 as mentioned in their Appeal Form GST ARA-02. They filed the appeal on 18.11.2020, which is within the prescribed time-limit. 4. Brief Facts: 4.1 The Facts in brief, are as follows The applicant Medha Servo Drives are manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they were issued purchase order from Integrated coach factory Chennai for supply of multiple items. Some of these items are manufactured by the applicant and some of them are procured for supply to the coach factory. In the opinion of the applicant majority of the items supplied are taxable at the rate of 18%. The relevant terms of the contract are: a. The invoice would contain HSN code for each item indicating GST rates separately (point 9 of the purchase order). b. The payment will be released for complete rake set....
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....ependent item supplied together without assigning individual price to each item and they are deliberately supplied for a single consolidated price. 4. Further, it was submitted that in their case two or more items are supplied and invoiced separately and not supplied together. Individual price and HSN code for each item are assigned and all items are not supplied together for a single price. Hence, it was contended that the supplies made to ICF, Chennai cannot be a Mixed Supply it has to be into segregated/Independent supply with applicable HSN code and levy GST rate to each item separately. Further, the applicant brought to the notice of the Hon'ble members about the case of Advance Ruling, Karnataka in case of M/s Healersark Resources Pvt. Ltd., dated 06-12-2021. The applicant has enclosed copy of the ruling for ready reference Relevant Extracts of the same are reproduced as below: 1. The Applicant provides various services for a consideration of Rs. 9000/- per candidate per month as below: a. Rs. 3500/- towards rent for the accommodation at fixed cost b. Rs. 5500/- towards the food and other facilities on head count basis/actuals numb....
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....ant contends that the supply made to M/s Integral Coach Factory is not a mixed supply as the goods and services are supplied at individual price separately but not for a single price. It is therefore required to examine the definition of Mixed supply as per Sub-section (74) of section 2 of the CGST/TGST Acts. The contents of the section is extracted here as under: mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration.- A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; The Hon'ble High Court of Gujarat in the case of Torrent power Limited Vs Union of India (R/SPECIAL CIVIL APPLICATION NO. 5343 of 2018) (Judgment dated 19-12-2018) held that "...28. While on behalf of the petitioners it has b....
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....s of multiple items including both goods and services which are made in conjunction with each others for a single price of Rs.4,77,82,716-00 per set. Some of the items are Main traction converter, TCMS /Multiplexing system, Pneumatic system comprising of main air compressor along with mounting frame, Set of MCBs, Contactors, relays, inter vehicle couplers, supervision of installation, training of personnel etc. As per the PO the IGST rate of tax has been mentioned as 28% and the amount of Rs. 4,77,82,716-00 is inclusive of 28% of the IGST. As per the payment terms, all payments are to be released for complete rake sets and not for part supplies and after inspection and receipt of material as per delivery schedule. The Purchase order also contains delivery schedule, the total delivery was split into 3 schedules. First schedule is for 92 sets (Start date 31-05-2018 for four sets and end date 31-07-2019 for 4 sets ; to be supplied in 15 instalments) , second for 36 sets (Start date 30-09-2018 for four sets and end date 31-07-2019 for 8 sets ; to be supplied in 8 instalments) and third for 24 sets (Start date 31-07-2018 for 2 sets and end date 30-06-2019 for 4 sets ; to be suppli....