Page 165 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : P.K. MAHAPATRA 99

2020 (40) G.S.T.L. 99 (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/02/2019/76-Raipur, dated 3-9-2019
1
Input Tax Credit - Railway Siding - Immovable property - Works con-
tract - Said project of Private Railway siding awarded to Contractor by Appel-
lant consists of an entire system comprising of a variety of different structures
installed after a lot of prior work which involves Civil work, Civil engineer-
ing, Ground work, supply, Foundation work, Fabrication, Erection of Building
Steel Structures, sheds, Block cabin, Railway allied works, Signaling & tele-
communication works, Construction of Railway Staff quarters, Station build-
ing, etc. - Magnitude of project covers a large area, tailored specifically to fit
the dimensions and orientation of the needs of the project and these items not
usually moved from one place to the other and intended to be used for a fairly
long period of time - Thus, the project of construction of Private Railway sid-
ing fulfills the conditions of it being an immovable property as defined under
Section 3(26) of General Clauses Act, 1897 - Accordingly the instant contract
consists of transfer of property in goods, coupled with supply of services and
qualifies as “Works contract” under Section 2(119) of Central Goods and Ser-
vices Tax Act, 2017 - Further railway siding stand excluded from the Head
“plant and machinery” as defined in Section 17 ibid as evident from sectoral
FAQs issued by Central Board of Indirect Taxes & Customs (CBIC) - Input Tax
Credit not available. [paras 5.17, 6, 7.1, 8.3, 10, 10.5]
Appeal dismissed
CASES CITED
Aditya Cement v. Union of India — 2008 (221) E.L.T. 362 (Raj.) — Distinguished ............ [Paras 3, 10.2]
Bharti Airtel Ltd. v. Commissioner — 2014 (35) S.T.R. 865 (Bom.) — Referred ................................ [Para 3]
Chief Commissioner (Admn.) v. Visveswarayya Iron and Steel Ltd.
— (1993) 199 ITR 98 (Kar) — Referred ........................................................................................... [Para 3]
Collector v. Solaris Chemtech Ltd. — 2007 (214) E.L.T. 481 (S.C.) — Referred ................................. [Para 3]
Commissioner v. Jawahar Mills Ltd. — 2001 (132) E.L.T. 3 (S.C.) — Referred .................................. [Para 3]
Commissioner v. Rupa and Co. Ltd. — 2004 (170) E.L.T. 129 (S.C.) — Referred .............................. [Para 3]
Commissioner v. Solid and Correct Engineering Works
— 2010 (252) E.L.T. 481 (S.C.) — Referred .................................................................................... [Para 3]
Commissioner v. Vimla Infrastructure (India) Pvt. Ltd.
— 2018 (13) G.S.T.L. 57 (Chhattisgarh) — Distinguished ............................................. [Paras 3, 10.2]
Duncans Industries Ltd. v. State of U.P. — Order dated 3-12-1999
of Supreme Court — Relied on .................................................................................................... [Para 8.2]
GTL Infrastructure Ltd. v. Commissioner — 2015 (37) S.T.R. 577 (Tribunal) — Referred .............. [Para 3]
Industrial Machinery Manufacturers Private Limited v. State of Gujarat
— (1965) 16 STC 380 — Referred .................................................................................................... [Para 3]

________________________________________________________________________
1 On appeal from Order No. STC/AAR/03/2019, dated 24-4-2019 by Authority for Advance
Ruling, Chhattisgarh.
GST LAW TIMES  3rd September 2020  181