Page 189 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : SUPERSTAR AMUSEMENT PVT. LTD. 291
title in goods. Admittedly the transponders are goods and any transfer of right to
use any goods for any purpose (whether or not for a specified period) for cash,
deferred payment or other valuable consideration is covered under the clause
(viii) of Entry No. 17 of the said Notification.
6.24 The applicant seeks advance ruling on the rate of tax applicable in
respect of supply of service of Leasing of Transponder and hence we considered
that the applicant is into supply of Leasing of Transponder service only. There-
fore it is pertinent to mention here that in case if the applicant is into any other
supply, in addition to the instant supply, then the ruling in this case will not be
applicable. In such cases, the supply need to be examined whether it amounts to
composite supply or mixed supply and accordingly the rate of tax need to be de-
termined.
7. In view of the foregoing, we pass the following :
RULING
(1) The service of Leasing of Satellite Transponders, covered under
SAC 9973 19, falls under the Entry No. 17(viii) of Notification No.
8/2017-Integrated Tax (Rate), dated 28th June 2017, as amended,
and is taxable to GST at the rate of 5% IGST (i.e. 2.5% of CGST and
2.5% of KGST), as applicable on the supply of like goods (tran-
sponder - part of communication satellite) involving the transfer of
title in goods, covered under 8803 90 00, in terms of Entry No. 245 of
the Schedule I of the Notification No. 1/2017-Integrated Tax (Rate),
dated 28th June, 2017, as amended.
(2) The applicant cannot levy GST @ 5% for Leasing of Satellite Tran-
sponder Services covered under SAC 9973 19, as per HSN Code
8803 - parts goods of Heading 8802 (Satellites), from the date of
commencement of the said service that has already been provided,
if tax (GST) is already charged & collected under any invoice. Any
excess collection of tax needs to be paid to the Government within
the specified time and the mistake shall only be corrected through a
debit note-credit note mechanism, if applicable and subject to such
conditions and within such time as specified in Section 34 of the
CGST Act.

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2020 (36) G.S.T.L. 291 (A.A.R. - GST - Guj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT

S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : SUPERSTAR AMUSEMENT PVT. LTD.
Ruling Order No. GUJ/GAAR/R/17/2019, dated 28-8-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/17
Amusement services - Classification and rate of tax - Services Account-
ing Code for the supply of amusement services in Amusement Park like mer-
ry-go rounds and other rides shall be 99969/999691 (Other amusement and rec-
GST LAW TIMES  14th May 2020  189