Page 18 - GSTL_23rd April 2020_Vol 35_Part 4

xvi GST LAW TIMES [ Vol. 35
Input Tax Credit (ITC) (Contd.)
— Plant or machinery - Lifts, escalator and travellators although fixed to
earth with structural supports, they qualify as plant and machinery -
However, supply of the lifts and its installation at the project site of
appellant done by vendor M/s. OTIS - In such a case, M/s. OTIS will not
be hit by the restriction imposed under Section 17(5)(d) of Central Goods
and Services Tax Act, 2017 since they are engaged in the construction of
lift, escalator, travellator which qualifies as plant and machinery -
However, appellant will not be eligible for the credit of the tax paid on
such procurements since the appellant is not doing the installation of the
lifts, escalators and travellators — In Re : Tarun Realtors Pvt. Ltd. (App. A.A.R. -
GST - Kar.) ....................................... 438
— Transitional credit - GSTN glitches - Petitioner alleging that failure to file
FORM GST TRAN-1 electronically due to technical problem on GSTN
common portal - However, ITGRC meeting found no evidences of error
or submission/filing of Form GST Tran-1 by petitioners - Credit denied -
Section 140(1) of Central Goods and Services Tax Act, 2017 and Rule 117
of Central Goods and Services Tax Rules, 2017 — Shree Motors v. Union of
India (Raj.) ....................................... 375
— Water treatment Plant and Sewage Treatment Plant form part of the civil
structure of the immovable property and civil structures are specifically
excluded from the definition of “Plant and machinery” - Also DG Set and
Transformer procured as independent items and their installation
becomes part of the civil structure of the immovable property -
Consequently, appellant not eligible of the credit of taxes paid on the
procurement of the Water Treatment Plant, Sewage Treatment Plant, DG
Set and Transformer — In Re : Tarun Realtors Pvt. Ltd. (App. A.A.R. - GST - Kar.) .... 438
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(6) - See under EXPORT OF SERVICES ................. 420
— Section 2(13) - See under INTERMEDIARY SERVICES ............. 420
— Section 5 - See under EXPORT OF SERVICES ................... 420
— Section 7(1) - See under PLACE OF SUPPLY ................... 424
— Section 8(1) - See under PLACE OF SUPPLY ................... 424
— Section 16 - See under REFUND/REFUND CLAIM ............... 369
— Section 19(2) - See under DEMAND AND INTEREST .............. 393
— Section 20 - See under INPUT TAX CREDIT ................... 424
— See also under PLACE OF SUPPLY .................... 424
— Section 54 - See under REFUND/REFUND CLAIM ............... 369
Intermediary services - Applicant is the sole agent of their parent company
in Italy for the SAARC area and gets commission for sale orders booked
for Advanced Automated CNC Machines - “Agency Agreement” also
entered into with another company in Italy to promote and develop the
sale of machines produced by supplier for the markets in SAARC area -
Applicant receives a tax included lump sum payment to be paid
quarterly and in addition also gets a commission of 5% on the first five
machines sold - Applicant, therefore, undoubtedly an agent of the parent
company Fom Industrie s.r.l, Italy as well as M/s. Universal Pack s.r.l,
Italy - Accordingly, supply of services of the applicant under these
transactions squarely falls under Intermediary services and taxable under
GST LAW TIMES  23rd April 2020  138