Page 168 - GSTL_23rd April 2020_Vol 35_Part 4

494 GST LAW TIMES [ Vol. 35
work pertaining to railways, including metro - Section 2(31)(c) of Railways
Act, 1989 - Section 2(119) of Central Goods and Services Tax Act, 2017. [paras
4.7, 4.8, 4.9, 4.10]
Ruling in favour of assessee
CASES CITED
Commissioner of Trade Tax v. Triveni N.L. Ltd. — Sales/Trade Tax Revision
Nos. 910, 911 & 912 of 2001 by Allahabad High Court — Referred ...................................... [Para 4.5]
Commissioner v. Solid and Correct Engineering Works
— 2010 (252) E.L.T. 481 (S.C.) — Referred ......................................................................... [Paras 2.4, 4.6]
Commissioner v. Virdi Brothers — 2007 (207) E.L.T. 321 (S.C.) — Referred .................................. [Para 2.4]
Hyundai Rotem Company — 2016 (46) S.T.R. 801 (A.A.R.) — Referred ........................................ [Para 2.5]
RFE Solar Pvt. Ltd. — 2019 (23) G.S.T.L. 378 (App. A.A.R. - GST) — Referred ............................. [Para 2.4]
T.T.G. Industries Ltd. v. Collector — 2004 (167) E.L.T. 501 (S.C.) — Referred ............................... [Para 2.4]
Triveni Engineering and Indus. Ltd. v. Commissioner
— 2000 (120) E.L.T. 273 (S.C.) — Referred ......................................................................... [Paras 2.4, 4.5]
REPRESENTED BY : S/Shri Shreyash Agarwal, CA, B.L. Narasimhan and
Deepro Sen, Advocates, for the Assessee.
[Order]. - Admissibility of the Application
1.1 The Applicant is stated to be engaged in the activity of providing
technological and system solutions, including electrification, industrial automa-
tion, motion and robotics, data management and production control systems.
Rail Vikas Nigam Ltd. (hereinafter RVNL) has awarded it the contract for ‘exten-
sion of SCADA for Noapara - Dakshineswar Metro Corridor’ (SCADA stands for
Supervisory Control and Data Acquisition). The Applicant seeks a ruling on
whether Entry 3(v) of Notification No. 11/2017-Central Tax (Rate), dated 28-6-
2017 (State Notification No. 1135-FT, dated 28-6-2017), as amended and hereinaf-
ter collectively called the Rate Notification, is applicable for its supply to RVNL
by way of erection, commissioning, installation, completion etc. of SCADA Sys-
tem. Advance ruling is admissible on this question under Section 97(2)(a) & (b) of
the GST Act.
1.2 The applicant declares that the issue raised in the application is not
pending nor decided in any proceedings under any provisions of the GST Act.
The officer concerned from the Revenue has raised no objection to the admissibil-
ity of the Application.
1.3 The Application is, therefore, admitted.
2. Submissions of the Applicant
2.1 In the context of a metro corridor, SCADA, according to the Appli-
cant, describes a system that controls and monitors the electrical network of the
metro system and provides updated data in graphical and other forms of analy-
sis. It also enables the operator to issue suitable commands to be followed in the
operation of the metro (refer to para 14 of Annexure A of the Application). Using
the SCADA interface, the operator sends instructions to the Remote Terminal
Unit (RTU), which accordingly controls the signals, lights and other electrical
equipment of the metro.
2.2 The Applicant refers to Letter No. RVNL/KOL/EL/Metro/07/
SCADA/1225, dated 22-8-2019 of RVNL awarding the contract for the supply
referred to above. Scope of the supply is specified therein as below.
(1) Supply, erection and commissioning of RTUs,
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