Page 238 - GSTL_21st May 2020_Vol 36_Part 3

484 GST LAW TIMES [ Vol. 36
3.2 Notwithstanding the break-up of the Contract Price, the Contract shall, at all
times, be construed as a single source responsibility Contract and any breach in
any part of the Contract shall be treated as a breach of the entire contract.
4. You are required to furnish, at the earliest, the Performance Securities
for an amount equal to 10% (Ten per cent) of the Contract Price as detailed
at APPENDIX (NOA)-2, in line with provisions of the Bidding Documents.
5. All the bank guarantees shall be furnished from eligible bank(s) as de-
scribed in the Bidding Documents.
6. The schedule for Taking Over/Time for Completion of the Facilities by
the Employer upon successful completion of the +320KV, 2X1000MW 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) and the Additional Time for Completion for all contractual
purposes in line with the provisions of the Bidding Documents shall be as
follows :

Sr. Completion (Taking Over) of : Duration
No. from the
effective
date of
contract
Time for Completion
1. + 320KV, two 1000MW Voltage Source Converter
(VSC) based HVDC transmission system between
Pugalur (Tamil Nadu) and North Trichur (Kerala)
a. Monopole 1 and associated Cable system 38 months
b. Monopole 2 and associated Cable system 38 months
Additional Time for Completion# : 30 weeks

# Additional Time for Completion shall be subject to levy of Liquidated
Damages (LD) as per provisions of Bidding Documents
* The Time for Completion (Taking Over) for the Replica along with Real
Time Simulator and IPSRTS for real time studies included in the above Fa-
cilities will be 45 months.
7. This Notification of Award constitutes formation of the Contract and
comes into force with effect from the date of issuance of this Notification of
Award.
36. Now in the light of above contracts and whole contract we shall
discuss the issues raised in the grounds of appeal by the appellant.
1. Exemption from payment of tax as per notification [Serial no. 18 in Notification No.
12/2017-Central Tax (Rate), dated 29 June 2017], on the transportation charges is avail-
able to the Appellant or not on the ground that the appellant has entered into separate
contracts for supply of goods and supply of services and the same does not constitute a
composite supply
Detail contention of the appellant is reproduced in the first part of the
order under the heading grounds of appeal. The main line of arguments
of appellant is as under;
Appellant has submitted that on a plain perusal of the Third and
Fifth Contract, it is clearly seen that there are separate clauses,
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