Page 24 - GSTL_23rd April 2020_Vol 35_Part 4

xxii GST LAW TIMES [ Vol. 35
Show Cause Notice - Adjudication beyond show cause notice not
sustainable - See under DEMAND ......................... 409
— not alleging wilful misstatement or suppression of fact, extended period
not invocable - See under RECOVERY/DEMAND ................ 382
— not alleging wilful misstatement or suppression of fact, extended period
not invocable - See under INTERPRETATION OF STATUTES ......... 382
Solar Power Developers (SPDs) paying Local Area Development (LAD)
Fund, classification thereof for GST levy - See under SUPPLY ......... 478
Solid Waste Management Services supplied to Municipality, TDS
provisions not applicable as service is exempted service - See under TDS ... 413
Spurious products - Input service credit admissible on Detective services
availed for finding manufacturers of spurious products - See under
CENVAT CREDIT .................................. 405
Street Lighting activity - LED Street lighting activity - Composite Supply of
goods - Contract involves more than two taxable supplies such as supply
of LED lights, fixtures & other equipment, their installation,
commissioning, operation & maintenance, etc. - Impugned supplies of
goods and services being in conjunction with each other in the ordinary
course of business, the impugned transaction satisfies the ingredient of
composite supply, as defined under Section 2(30) of Central Goods and
Services Tax Act, 2017 - Predominant and principal factor is to supply
and instal LED street lights, i.e., supply of goods and supply of service is
incidental/ancillary to such supply of goods - Rate of tax applicable on
this transaction is 12% (CGST-6% & SGST-6%), in terms of Sl. No. 226 of
Schedule-II to Notification No. 1/2017-C.T. (Rate), as amended - Benefit
of exemption under Entry 3 or 3A of Notification No. 12/2017-C.T.
(Rate), as amended, not available, impugned supply being not that of
pure services but supply of goods — In Re : Karnataka State Electronics
Development Corporation Ltd. (A.A.R. - GST - Kar.) ..................... 428
Supply - Amount collected by applicant Solar Power Park Developer (SPPD)
from Solar Power Developers (SPDs) towards annual lease rent as well as
Local Area Development (LAD) fund under guidelines, issued by
Ministry of New & Renewable Energy (MNRE), Government of India -
Amount collected towards LAD fund are on account of supply made by
applicant and directly linked to the rent/lease payable and thus
includible in the value of rental/lease service, being provided by
applicant and taxable along with rental income, under forward Charge
Mechanism - Collection of amounts towards LAD funds classifiable
under SAC 9972 12 as rent/lease service - Sections 7(1)(a), 9(1) and 15 of
Central Goods and Services Tax Act, 2017 — In Re : Karnataka Solar Power
Development Corporation Ltd. (A.A.R. - GST - Kar.) ..................... 478
— of Solid Waste Management Services to Municipality, TDS provisions not
applicable as service is exempted service - See under TDS ............ 413
— Payments made at the direction of Committee, formed for Local Area
Development - Collection of amounts towards LAD funds by applicant
which form part of value of lease/rental services provided by the
applicant to the SPDs - Committee merely decides the usage of said fund
for the specific intended purpose and applicant makes the payments
accordingly - Committee merely gives direction to the applicant which is
not a transaction involving a supply of goods or services or both and not
receiving any consideration for the said directions and is not in the
GST LAW TIMES  23rd April 2020  144