Page 26 - GSTL_23rd April 2020_Vol 35_Part 4

xxiv GST LAW TIMES [ Vol. 35
under Rule 34 of Central Goods and Services Tax Rules, 2017 - Rate of
exchange for imported goods as notified by the Board under Section 14 of
Customs Act, 1962 applicable — In Re : Bharat Heavy Electricals Ltd. (A.A.R. - GST
- UK) ......................................... 486
Water for drinking after being purified, supplied to public in empty
unsealed cans, exemption from GST not admissible - See under WATER ... 450
— Purified drinking water supplied to public in empty unsealed cans - Word
“and” used before the ‘Water sold in sealed container’ in Sl. No. 99 of
Notification No. 2/2017-C.T. (Rate) is disjunctive in nature and lays
down that ‘water sold in a sealed container’ is another type of water
excluded from the said entry along with aerated water, mineral water,
purified water, distilled water, medicinal water, ionic water, battery
water, de-mineralized water - Supply of purified water whether in sealed
container or unsealed container not entitled for GST exemption as
purified water excluded from the Sl. No. 99 of Notification No. 2/2017-
C.T. (Rate) — In Re : Water Health India Pvt. Ltd. (A.A.R. - GST - Kar.) .......... 450
Water treatment Plant - ITC not admissible it being civil structure of the
immovable property - See under INPUT TAX CREDIT ............. 438
Wilful misstatement not established, extended period not invocable - See
under RECOVERY/DEMAND ........................... 382
— Show Cause Notice not alleging wilful misstatement or suppression of
fact, extended period not invocable - See under INTERPRETATION OF
STATUTES ...................................... 382
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 Acquisition (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 amounted 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
Notification No. 12/2017-C.T. (Rate) - Supply pertained to railways,
including metro - 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 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 — In Re : ABB India Ltd. (A.A.R. -
GST - W.B.) ....................................... 493
Zero-rated supply - Refund of IGST allowed after deducting excess
drawback claimed - See under REFUND/ REFUND CLAIM .......... 369

_______

GST LAW TIMES  23rd April 2020  146