Page 178 - GSTL_16th July 2020_Vol. 38_Part 3

416 GST LAW TIMES [ Vol. 38
but our money consideration for the same is through raising of un-
distributed bills on output per ton basis;
(11) that we have attached a list of Special purpose vehicles along with
our ARA-01 which we have to use for the execution of our work
and are tabulated as below also. We seek to ask whether the said are
categorised as machinery as per GST provisions :-

Name of Special Description
Purpose Vehicles
I R Crawling vehicle generally used for drilling
and loading at mining site.
POCLAIN Special Purpose Moving Vehicle for excavating
at the mining site.

POCLAIN WITH Special Purpose Moving Vehicle for excavating
ROCK BREAKER and breaking the rocks at the mining site.
TRACTOR Special Purpose Motor Vehicle used for trans-
portation of goods
JCB Special Purpose Vehicle for Excavation & Load-
ing purpose.
Loader Special Purpose Heavy Motor Vehicle

Other Trucks Heavy Motor Vehicle for Goods Transporta-
tion.

(12) that also we would like to mention here that as per the terms of our
contract, our consideration for the work will be on an OUTPUT per
TON basis subject to levy of penalty for short production & the
payment shall be released on per ton basis rather than any fix
monthly rent, also the petrol & maintenance expenses are on our ac-
count & TDS shall be deducted under Section 194C of Income-tax
Act. We have also found a copy of ORDER OF APPEAL OF
INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH describing
nature of such payments as “WORK CONTRACT” and not
“RENT”. The copy of the same is attached herewith.
B. Questions on which the Advance Ruling is sought
(1) Applicability of SAC and Classification of the said work contract in
either of the two codes viz. SAC 9973 - Leasing or rental services
concerning machinery & equipment with or without operator or
SAC 9954 - Composite supply of Work Contract services?
(2) What is the difference between operator and manpower as per GST
Provisions?
(3) Whether the Special Purpose Vehicles in the above work order are
classified as “Machinery”?
C. Personal Hearing
In the matter personal hearing was granted to the applicant on 19-3-2020

GST LAW TIMES  16th July 2020  178