Page 7 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] INDEX - 16th July, 2020 v
Composite supply - Works contract - Construction, supply, installation and
commissioning of a Dairy Plant at Purnea, under Kosi Dairy Project on
turnkey basis - Civil work nowhere involves any supply of machinery or
equipment and therefore, not falls under Entry No. (v)(f) of Sr. No. 3 of
the table under Notification No. 11/2017-C.T. (Rate) as amended by
Notification No. 20/2017-C.T. (Rate) - Electro-mechanical work involves
only supply of Pouch Filling Machine with online pouch coding machine
of Make-Domino - Detailed item-wise price break-up based on supply of
individual equipment with GST rate applicable as per individual HSN
code being required to be given by applicant to Managing Director of the
Bihar State Milk Co-operative Federation Limited, Patna, individual
supply of Pouch Filling Machine not falls under ‘Composite supply’ -
Pouch Filling Machine being movable and saleable in the market cannot
be termed as immovable property although it may be fixed to earth after
delivery at the place of the recipient - Hence, the said machinery is not a
supply of ‘works contract’ - Machinery not an ‘original work’ being
already in existence and no new construction taking place - Milk already
undergone various processes of filtration, straining, chilling,
pasteurizing, cream processing, standardising, etc. and the said
machinery not used for processing agricultural produce - Accordingly,
supply of Pouch Filling Machine with online pouch coding machine of
Make-Domino, as well as other supplies of civil work and electro-
mechanical work will not fall under Entry No. (v)(f) of Sr. No. 3 of the
table under Notification No. 11/2017-C.T. (Rate) as amended by
Notification No. 20/2017-C.T. (Rate) — In Re : Magnam Netlink Pvt. Ltd. (A.A.R. -
GST - Guj.) ....................................... 343
Computation of aggregate turnover for GST registration - See under GST
REGISTRATION .................................. 354
Condonation of delay in filing appeal - See under APPEAL ............ 362
CONSTITUTION OF INDIA :
— Article 226 - See under INTEREST ......................... 289
— See also under MUNICIPALITY’S BANK ACCOUNT ......... 322
— See also under WRIT JURISDICTION .................. 317
— Article 243G - See under CONSTRUCTION SERVICE .............. 396
— See also under GOVERNMENT AUTHORITY ............. 396
— Article 243W - See under CONSTRUCTION SERVICE ............. 396
— See also under GOVERNMENT AUTHORITY ............. 396
— Article 366(29A)(b) - See under VALUATION (SERVICE TAX) ........ 298
Construction of an immovable property, ITC not admissible on various
services used in construction - See under INPUT TAX CREDIT ........ 339
— of Housing projects - Affordable housing project - Benefit of Serial No.
3(v)(da) of Notification No. 11/2017-C.T. (Rate) - Requirement that work
should be for construction of low-cost houses up to a carpet area of 60
square metres per house in affordable housing project which has been
given infrastructure status vide Notification of Government of India, in
Ministry of Finance, Department of Economic Affairs vide F. No.
13/6/2009-INF - Term “housing project” not defined in Central Goods
and Services Tax Act, 2017 or Notification of Department of Economic
Affairs - To be construed in generic sense as project having common
facilities, common entrance, common area, common land, etc. - Benefit of
GST LAW TIMES  16th July 2020  7