Page 230 - GSTL_21st May 2020_Vol 36_Part 3

476 GST LAW TIMES [ Vol. 36
tracts made between the parties, nature of transaction and intention of the
PGCIL.
32. The applicant as an associate of the Joint Venture of M/s. Siemens
AG, Germany (lead partner) and M/s. Sumitomo Industries Limited, Japan (other
partner) has been awarded contract for onshore and offshore supply of goods
and services for complete execution of + 320KV, 2X1000MW VSC based HVDC
Terminals and DC XLPE Cable system between Pugalur and North Trichur
(hereinafter referred as ‘whole contract’).
33. The whole contract involves supply of equipment’s and services
both on offshore as well as onshore basis. For certain reasons the JV has pro-
posed the division of scope into six contracts as given below :-
(1) offshore supply contract (VSC part) (First Contract)
(2) offshore supply contract (cable system part) (Second Contract)
(3) onshore supply contract (VSC part) (Third Contract)
(4) onshore supply contract (cable system part) (Fourth Contract)
(5) onshore services contract (VSC part) (Fifth Contract)
(6) onshore services contract (cable system part) (Sixth Contract)
The above mentioned division is as proposed by JV executing the entire contact.
More specifically, out of these six contracts, the present issue relates to two con-
tracts i.e. Third Contract and Fifth Contract for the supply of goods and the sup-
ply of services respectively, awarded to the appellant as associates of JV.
34. The relevant portions of the Third and Fifth contracts are repro-
duced hereunder for the better understanding of the terms of contracts.
(i) The First contract - for On-Shore Supply Contract-I -
Sub. : Notification of Award for On-Shore Supply Contract-1 for
320KV, 2 X1000MW VSC based HVDC Terminals and DC XLPE
Cable system between Pugalur and North Trichur associated with
HVDC Bipole link between Western region (Raigarh. Chhattisgarh)
and Southern region (Pugalur, Tamil Nadu-North Trichur, Kerala)
Specification No : CC-CS/698-SR2/HVDC-3249/7/G10/R Interna-
tional Competitive Bidding. Clauses -
2.0 AWARD OF CONTRACT AND ITS SCOPE -
2.1 We confirm having accepted the Bid of the JV of SIEMENS
AG and SUMITOMO (referred to at para 1.4, 1.7 and 1.9 above)
read in conjunction with all the specifications, terms and condi-
tions of the Bidding Documents including Record Notes of Clar-
ification Meetings referred to at para 1.3, 1.5 and 1.6 above
(hereinafter referred to as “Bidding Documents’) and specific
confirmations recorded in the Record Notes of Post Bid Discus-
sions (referred to at para 1.10 above), and award on you, the
‘On-Shore Supply Contract-1’ (also referred to as the ‘Third Con-
tract’) for the subject package, for supply of equipment and materials
including mandatory spares except +320kV HVDC Cable (including
some of its associated items) from within India and Type Testing (as
applicable), required for the complete execution of +320KV,
2X1000MW VSC based HVDC Terminals and DC XLPE Cable sys-
tem between Pugalur and North Trichur associated with HVDC
Bipole link between Western region (Raigarh, Chhattisgarh) and
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