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2021 (12) TMI 1416
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....on services of parts and equipment for the supply or conduct of oxygen and other gases used in hospital, homes etc; and connection of other gas-operated equipment done for Government hospital covid care ward. 2. Facts of the case:- The applicant, is a service provider engaged in the activity of supply, installing testing and commissioning of oxygen pipe line system in Government hospital Covid Care Ward, According to the application with reference to the work order(s) received, they are engaged in the composite supply covered under SAC 995464 in Government hospital covid care ward, Raipur. The applicant desires a ruling regarding the rate of GST on their work/services. 3. Contention of the applicant:- The applicant has informed that t....
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....oceed to discuss the issues involved in the ruling so sought by the applicant and the law as applicable in the present case. 5.1 Section 96 of the CGST Act, 2017. Authority for advance ruling stipulates as under:- Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for. advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Section 97(2) of CGST Act, 2017 stipulates that: - The question, on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any goods or service....
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....hange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. 5.3 In the instant case the applicant has informed that they are engaged in the activity of supply installation testing and commissioning of oxygen pipelines system in Government Hospitals and it has been their contention that the said activity is classifiable under SAC 995464 ....
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....various locations of Chhattisgarh issued by Chhattisgarh Medical Services Corporation ltd. (a Government of Chhattisgarh undertaking) first-second floor, North west Commercial complex sector-27, Atal Nagar, Raipur. They have also furnished copy of work orders relating to the said work of Oxygen Gas Pipe connection at various hospitals in Chhattisgarh. From the documents placed before us. It is evident that the activity of the applicant is a supply consisting of two or more taxable supplies of goods or services or both and its combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, supply and installation of medical gas pipe line being the principal supply. 5.6 Sectio....
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.... applicant during the course of Personal hearing. In this context, it is observed that CBIC stipulated concessional rate of CGST on Covid-19 relief supplies of goods, up to and inclusive of 30^th September 2021 vide Notification No. 05/2021-Central Tax (Rate), Dated 14^th June, 2021 supra, which reads as under:- G.S.R. 405(E).-In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act"), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, fall....
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....sive ventilation nasal or oronasal masks for ICU ventilators (ii) Canula for use with ventilators 2.5% 17 9025 Temperature check equipment 2.5% 18 8702 or 8703 Ambulance 6% 2. This notification shall remain in force upto and inclusive of the 30th September, 2021. Thus above notification provides for concessional tax rate exemption to the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), in other words the aforesaid Notification provides exemption to goods viz. only to the Covid related items specified therein in the table and not to the work contract services in w....