Page 239 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 709
WORDS AND PHRASES :
— Delegation of powers - Delegation generally means parting of powers by
person granting delegation and conferring of authority to do things
which otherwise that person would have to do himself - As general rule,
whatever person empowered to do himself, he may do by means of agent
- Said broad rule limited by operation of principle that delegated
authority cannot be re-delegated, delegatus non-potest delegare —
Nathalal Maganlal Chauhan v. State of Gujarat (Guj.) .................... 145
Works contract - Applicability when activities clearly defined and
segregated with regards to goods and services - See under TURNKEY
PROJECT ...................................... 241
— Applicant’s role limited to construction of new 33/220 kV Pooling Sub-
station at Badwar, REWA along with associated 220 kV DCDS
Transmission line and associated feeder bay work on total Turnkey basis
- Some of the supply is in the nature of a works contract relating to solar
power - Solar Power Plants although included in the list given in Entry
No. 234 of Schedule-I to Notification No. 1/2017-C.T. (Rate) as amended,
goods supplied in the execution of works contract being not renewable
energy devices or their parts, not covered in Entry No. 234 ibid -
Applicant merely evacuates the electricity generated by the renewable
energy plant by the infrastructure erected by them - Applicant neither
engaged in construction of Power Plant nor in supplying any renewable
energy devices and parts for their manufacture - Explanation to Entry
No. 234 of Schedule-I to Notification No. 1/2017-C.T. (Rate) not
applicable — In Re : Vihan Enterprises (A.A.R. - GST - M.P.) ............... 241
— 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
— Contracts for commissioning and maintenance of water supply
projects/sewage projects - Operation and maintenance - Contract
included execution of works and post-work maintenance for a specific

GST LAW TIMES  30th April 2020  239