2025 (12) TMI 545

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....ding 'Door to Door Garbage collection' in various localities. They had won a bid for supply of 'Fresh Waste Processing Machinery' to the Anand Nagarpalika. After the allotment of tender, the machinery was installed by the applicant as per the instruction and terms of the tender. After completion of installation of machinery, invoices charging GST on the supplied machinery was presented to the Anand Nagarpalika. As the applicant was of the opinion that GST needs to be charged on the supply of machinery to the Nagarpalika, they accordingly charged GST while raising invoices. However, the Nagarpalika requested the applicant by way of a letter, to approach the Authority for Advance Ruling for the applicability of GST on the supply made to the l....

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....SHREDDAR MACHINE 100 TPD 84742090 7 WASTE BALING MACHINE 50 TPD 84629190 8 WASTE FEEDING CONVEYOR SYSTEM 30TPH 84282019 9 FULLY AUTOMATED WASTE SEGREGATION SCREEN 200 TPD 35 MM/16MM 8479899 10 SUSPENDED MAGNETIC SEPERATOR 84798999 11 WASTE DISPOSAL CONVEYOR SYSTEMS 30 TPH 35MM/16MM 84282019 12 MATERIAL RECOVERY FACILITY MRF 84798999 13 EDDY SEPERATOR MACHINE 84798999 14 AIR DENSITY SEPERATOR 84798999 15 ORGANIC WASTE COMPOSTER (35TPD) 8479 5. Personal hearing was granted on 24.09.2025 wherein Shri Sushil Kumar Kabra, CA appeared on behalf of the applicant and reiterated the facts & grounds as stated in the application. During the course of hearing, the ap....

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....alika, for selection of Agency for Providing machineries required for processing of Daily Municipal Solid Waste (MSW) for Anand City. Discussion and findings 7. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same, except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made both oral and written during the course of personal hearing. We have also considered the issue involved, the relevant facts & th....

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....tion. Nil Nil 3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority [ **** ] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil 11. We find that as per SI. No.3 of the Notification, if the services provided are 'Pure Services' i.e. where there is only a supply of service with no corresponding supply of goods, and if it is provided to the Centra....

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....e, in the instant case, there is only a supply of goods, both the entries i.e. SI. No. 3 or 3A will not be applicable and consequently, no exemption is available for the supply of goods by the appellant to the Nagarpalika. 13. Having held so, we now move on to the next question of the applicant i.e. the GST rate applicable on the goods i.e. machinery, supplied by the applicant to the Nagarpalika vide Invoice No. ANND/SAN/MSW/01 dtd. 08.01.2024, ANND/SAN/MSW/02 dtd. 08.02.2024 and ANND/SAN/MSW/03 dtd. 19.02.2024. We find that Chapter 84 of the Tariff covers Machinery and mechanical appliances. Therefore, the machinery covered by the three invoices, supra, fall under Chapter 84 more particularly under HSN 8479, 8428, 8462 and 8474. The GST....