Page 167 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : ABB INDIA LTD. 493
types of inward supplies for construction, repair & maintenance, alterations etc.,
of the said immovable property. In view of this, they seek advance ruling on “El-
igibility to claim input tax credit on inputs attributable to the renting of immovable
property”.
8.4 The applicant, though admitting the fact that the “Input Tax Credit”
is subjected to restrictions under Section 17 of the CGST Act, 2017, contends, on
placing reliance on the decision of Hon’ble High Court of Orissa in the case of
Safari Retreats Pvt. Ltd., that the principle laid down by the Hon’ble High Court in
the case mentioned supra is squarely applicable to the instant case; the non-
availability of input tax credit, under Sections 17(5)(c) & (d) of the Act, is not applica-
ble to the instant case and hence they are entitled for the Input Tax Credit.
8.5 It is pertinent to mention here that the Department has filed an ap-
peal under SLP No. 26696/2019 before the Hon’ble Supreme Court of India,
against the order of the Hon’ble High Court of Orissa supra. Thus the issue is
pending before the Hon’ble Supreme Court and therefore the said issue is sub-
judice. Therefore the instant application is liable for rejection under Section 98(2)
of CGST Act, 2017.
9. In view of the foregoing, we pass the following
RULING
10. The application is hereby rejected as the issue is pending before the
Hon’ble Supreme Court of India and hence is sub-judice.

_______

2020 (35) G.S.T.L. 493 (A.A.R. - GST - W.B.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
WEST BENGAL
Ms. Susmita Bhattacharya, Member (CGST) and Shri Parthasarathi Dey,
Member (SGST)
IN RE : ABB INDIA LTD.
Order No. 47/WBAAR/2019-20, dated 20-3-2020 in Case No. 01 of 2020
Works contract - Construction, erection, commissioning, or installation
of original work - Attaching cables and other electrical equipment to earth
with no intention of removing or shifting them in foreseeable future - Parts so
interlinked to constitute functioning Supervisory Control and Data Acquisi-
tion (SCADA) system that none can be moved separately or without causing
substantial damage to goods attached to earth - Moveable character of goods
like cables and other equipment, therefore, becomes extinct - Supply amount-
ed to erection and commissioning of immovable property involving transfer of
property in goods in its execution and, therefore, works contract - Supply not
in nature of repair and maintenance of existing structure, but new construction
- Activity amounted to ‘original work’ within meaning of clause 2(zs) of Noti-
fication No. 12/2017-C.T. (Rate) - Supply pertained to railways, including met-
ro - Assessee making composite supply of works contract taxable under Serial
No. 3(v)(a) of Notification No. 11/2017-C.T. (Rate) and State Notification No.
1135-FT as amended being erection, commissioning and installation of original
GST LAW TIMES  23rd April 2020  287