Page 133 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : P.K. MAHAPATRA 459
12. RULLING :-
(1) The product “Preparation of a kind used in Animal Feeding - Bio Pro-
cessed Meal” is entitled to classify under HS Code - 2309 90 90 and
therefore entitled to clear the said goods for specific use of Animal
Feeding without payment of GST under Serial No. 102 of the Notifi-
cation No. 2/2017-C.T. (Rate), dated 28-6-2017 and corresponding
notification issued under MPGST Act.
(2) This order is valid for the applicant situated at Plot Number 112,
Industrial Area No. 1, Dewas (MP) 455001 having GSTIN
23AABCV1297N3ZY.
(3) This ruling is valid subject to the provisions under Section 103(2)
until and unless declared void under Section 104(1) of the GST Act.

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2020 (39) G.S.T.L. 459 (App. A.A.R. - GST - Chh.)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, CHHATTISGARH

Smt. Reena Babasaheb Kangale, Member (SGST)
and Shri Vinod Kumar Saxena, Member (CGST)
IN RE : P.K. MAHAPATRA
Order No. STC/AAAR/03/2019/78-Raipur, dated 3-9-2019
1
Input Tax Credit (ITC) - Exclusion of credit - Works contract -
Assessee, State-controlled mineral producer owned by Government of India
and under administrative control of Ministry of Steel awarding project of
lighting of plant road, boundary and watchtower (Package 33) to BEL - Con-
tract includes various Inputs and Input services like design and engineering,
supply of plant and equipment and erection of such plant and equipment in-
cluding street lighting tubular poles, fittings, aviation lamps, switch box, pipes
for laying cables - Contract consists of transfer of property in goods, coupled
with supply of services which leads to inevitable conclusion that it was
“works contract” - Project of lighting of plant road, boundary and watchtower
awarded to the contractor by assessee not as simple or movable - It consists of
entire system comprising variety of different structures installed after lot of
prior work involving detailed designing, engineering, supply, civil work, civil
engineering, ground work, foundation work, fabrication, erection of building
steel structures & sheeting and erection of electrical items, etc. - Magnitude of
work done enormous and tailored specifically to fit dimensions and orienta-
tion of project’s needs - Not prudent or viable to move these items from one
place to other - Project fulfills conditions of it being an immovable property -
No visible intention to dismantle said project for lighting conclusion of Au-
thority for Advance Rulings that the resultant structures were civil structures
with foundations and are immovable in nature, proper - Project for lighting

________________________________________________________________________
1 On appeal from Order No. STC/AAR/02/2019, dated 24-4-2019 by Authority for Advance Rul-
ing, Chhattisgarh.
GST LAW TIMES  27th August 2020  133