Page 114 - GSTL_23rd April 2020_Vol 35_Part 4

440 GST LAW TIMES [ Vol. 35
and/or services for the installation of Chillers, Air Handling Unit (AHU), Lift,
Escalator, Travellator, Water Treatment Plant (WTP), Sewage Treatment Plant
(STP), High-Speed Diesel yard (HSD), Mechanical Car Park and Indoor/Outdoor
Surveillance System (CCTV), DG sets, Transformers, Electrical wiring and fix-
ture, Public Health Engineering (PHE), Fire-fighting and water-management
pump system. Supply of all the aforesaid goods and services are taxable supplies
under the GST Acts and, accordingly, tax has been charged by such suppliers
and paid by the appellant to such suppliers. A brief description of the nature of
these installations is given below :
(i) Chiller - It is air-conditioning equipment that generates chilled wa-
ter, essential for overall temperature control of the building.
(ii) Air Handling Unit (AHU) - AHU is a device used to regulate and cir-
culate air as part of a heating, ventilating, and air-conditioning
(HVAC) system. The basic function of the AHU is to take in outside
air, re-condition it and supply it as fresh air at controlled tempera-
ture to a building.
(iii) Lift, Escalator, Travellator - It is a form of vertical transportation be-
tween building floors, levels or decks, commonly used in offices,
public buildings and other types of multi-storey building.
(iv) Water Treatment Plant (WTP) - WTP is plant where the supplied wa-
ter (municipal/bore well/brought out water) is treated for pre-
scribed permissible limits for the prescribed purposes within the
building.
(v) Sewage treatment plant (STP) - STP is a plant where the wastewater
(used) is treated, recycled, is made reusable and then supplied for
the prescribed purposes within the building.
(vi) High-speed Diesel Yard - This is required for storage of diesel and
pumping the same to Diesel Generators during power outages,
thereby restoring all mechanical equipment functionality in the
building.
(vii) Mechanical Car Park (MLCP) - A system of car parking solution that
enables automatic parking and retrieving cars that typically use a
system of pallets and lifts and signalling devices for retrieval of cars.
(viii) Indoor/Outdoor Surveillance System (CCTV) - A CCTV system is a TV
system in which signals are not publicly distributed but are moni-
tored, primarily for surveillance and security purposes within the
building.
(ix) DG Sets - These generate required power that is required for all elec-
tro-mechanical equipment in the building.
(x) Transformers - This equipment brings down the voltage of the power
supplied by BESCOM, as per stipulated norms.
(xi) Electrical wiring and fixtures - These fixtures, through cables & wires,
carry power to various electro-mechanical equipment and are relat-
ed to lighting and associated accessories.
(xii) Public Health Engineering (PHE), Fire-fighting and water-management
pump system - This is essential for life safety of the building which
includes Fire protection and detection, and water supply manage-
ment for the building.
GST LAW TIMES  23rd April 2020  234