Page 69 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : CONSULTING ENGINEERS GROUP LTD. 155
invited to the finding hereinabove with regard to holding that “supply of mud
chemicals and additives as supply of “goods”. Accordingly, the benefits under
referred Customs Notification is available to supply of such goods at the time of
their importation subject to fulfillment of description, tariff item, lists and condi-
tions specified therein and subject to the satisfaction of the Proper Officer.
RULING
Question (a) : Whether the supply of mud engineering services along
with supply of imported mud chemicals and additives
provided on consumption basis by the Applicant under
the Contract qualify as composite supply.
Answer (a) : No
Question (b) : If answer to question (a) is yes, then whether the supplies
made under the Contract merits classification under En-
try 9986(ii) - Service of exploration, mining or drilling of
petroleum crude or natural gas or both and subject to
GST at the rate of 12%/18% as the case may be.
Answer (b) : Not applicable as its replied in question (a)
Question (c) : If the answer to Para (a) is no, then whether such supply
of mud chemicals and additives on consumption basis at
OIL India’s location in India provided under the Contract
qualify for concessional GST rate of 5% against an Essen-
tiality Certificate (‘EC’) under Notification No. 50/2017-
Cus., dated 30 June, 2017.
Answer (c) : The benefits under referred Customs Notification is
available to supply of such goods at the time of their im-
portation subject to fulfilment of description, tariff item,
lists and conditions specified therein and subject to the
satisfaction of the Proper Officer.

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2020 (39) G.S.T.L. 155 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : CONSULTING ENGINEERS GROUP LTD.

AAR No. 17/AP/GST/2020, dated 13-5-2020
Pure services to Government - Project Management Consultancy Ser-
vices to Andhra Pradesh Panchayat Raj Engineering Department (APPRED) of
Andhra Pradesh Rural Road Project - Services provided through its profes-
sionals and experts in various fields - Copy of Invoice showed detailed bifur-
cation of cost which comprises of reimbursement of remuneration of profes-
sionals and experts employed for undertaking various tasks assigned to appli-
GST LAW TIMES  13th August 2020  69