In Re: M/s. Enexio Power Cooling Solutions India Private Limited
GST
2018 (11) TMI 446 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 135 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 14-9-2018
AAR/AP/13(GST)/2018 in Application AAR/18(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. A.V.S Krishna Mohan (Authorized Representative)
Present for the Jurisdictional Officer: Received Remarks
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. Enexio Power Cooling Solutions India Private Limited (here in after called as 'applicant') having GSTIN : 37AAACG7891G1ZA, has filed an application in From GST ARA- 01 , dated: 30th June 2018, for seeking clarification on certain iss
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offered their remarks through mail dated: 10.07.2018, stating that, there were no pending or passed proceedings on the issues raised by the applicant in his application.
At this juncture, a personal hearing opportunity has been given to the applicant, and served a notice of personal hearing notice on the applicant accordingly, with the scheduled date for personal hearing is 19th July 2018.
Sri. A.V.S Krishna Mohan, authorized representative, had attended and presented their submission before this authority.
Authority Discussion and Findings:
1. We have gone through the application filed by the applicant, supporting documents submitted and the explanation rendered during the personal hearing. The Applicant is a private limited company incorporated in India and is inter alia engaged in the design, manufacture, supply, and erection and commissioning of Air Cooled Condensers [ACC] and cooling towers for renewable energy devices.
2. The applicant received an order for manufacturing and
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the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate), Notification 1/2017 dated 28.06.2017- Central Tax (Rate) and G.O.Ms.No.258 dated 29.06.2017 CAP) as parts for the manufacture of waste to energy plants/devices, attracting IGST at the rate of 5% or CGST and APGST Rate of 2.5% and 2.5% respectively (GST Tariff Notifications) ?
It is seen that question is for supply of goods viz. ACC, without involving any supply of service and accordingly we take up the issue to discuss the same.
4.1 The relevant extract of the Notification 1/2017-Central Tax (Rate), dated : 28.06.201 7 is as under…
S.No
Heading
Description
Rate
234.
84, 85 or 94
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to en
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