Page 156 - GSTL_3rd September 2020_Vol 40_Part 1

90 GST LAW TIMES [ Vol. 40
used for construction of swimming pools/Wave Pools in which the water slides
directly run into, we have to state that such Swimming Pools/Wave Pools are
not support structure or foundation for a plant, but are independent items per se.
Since they are not foundation or support structure on which slides are fasted for
affixing them to earth and also on account they being Civil Structures, they are
therefore excluded from the meaning of ‘plant and machinery’. Thus, the ITC
related to the construction of the Swimming Pools and Wave Pools, subject to its
capitalization shall not be available.
7.6 The provision of facilities like transformers, sewage treatment plant,
Electrical Wiring and fixtures, Surveillance systems, D.G. Sets, Lifts, Air Han-
dling Units etc. are sine qua non for a commercial mall and hence cannot be con-
sidered separate from the building or civil structure. The provision of these are
either statutory for a building or defines the nature of the building as a commer-
cial mall. Hence the input tax credit on the inward supplies of goods or services
involved in the construction of immovable property which is a civil structure or
building is not available to the applicant and hence blocked.
7.7 The ruling is valid subject to the provisions under Section 103(2) un-
til and unless declared void under Section 104(1) of the GST Act.

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2020 (40) G.S.T.L. 90 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : PRASA INFOCOM & POWER SOLUTIONS PVT. LTD.
Order No. GST-ARA-26/2019-20/B-43-Mumbai, dated 18-3-2020
in Application No. 26
Works contract - Services and development agreement - Supply of var-
ious equipment along with installation, testing and commissioning thereof at
site - Clear demarcation of goods and services to be provided by applicant un-
der agreement but such supplies naturally bundled and in conjunction with
each other - Major part of contract being supply of goods for which appellant
received separate payment for such goods - Without these goods, services can-
not be supplied - Goods and services supplied as combination and in conjunc-
tion and in course of their business where principal supply was supply of
goods - Supply a composite supply - Data Centre appeared to be space/room
where equipment/machinery/other various apparatus were to be installed -
Value of civil construction insignificant, as compared to value of goods/
services - Major portion in this project of sale of equipment/Machinery/other
various apparatus - No building, construction, fabrication, completion, erec-
tion, installation, fitting out, improvement, modification, repair maintenance,
renovation, alteration or commissioning of any immovable property wherein
transfer of property in goods (whether as goods or in some other form) in-
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