Whether the activities of supply installation, operation and maintenance carried out by the Applicant is classifiable as a supply of Works Contract Services?

This advance ruling concerns whether the installation, operation, and maintenance of public street lighting systems by Pinnacles Lighting Project Private Limited should be classified as Works Contract Services for GST purposes. The applicant sought clarification on the GST classification and the applicable tax rate, as well as whether capital subsidies received should be included in the transaction value for GST calculation.

ODISHAAUTHORITY FOR ADVANCE RULING
GOODS AND SERVIÉ TAX (GST)
RAJASWAVIHAR, BHUBANESWAR-751007(ODISHA)
PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING
US. 98 OF THE GOODS AND SERVICE TAX ACT, 2017
Members Present:

1. Sri Gopal Krishna Pati, IRS, Additional Commissioner, Office of the Chief Commissioner, GST, Central Excise & Customs, Bhubaneswar

2. Sri Dillip Satpathy, Special Commissioner of CT&GST Office of the Commissioner, CT&GST, Odisha Banijyakar Bhawan, Cantonment Road, Cuttack-753001-Odisha.

ORDER NO.04/ODISHA-AAR/2020-21 DATED: 20/1 2021

Subject: M/s Pinnacles Lighting Project Private Limited, Plot No.306, 1815, 3102. House No.-17, Surya Vihar, Near KIIT Square, Bhubaneswar, Odisha-75 1024 ( herein after referred to as the 'Applicant") having a GSTIN :21AAKCP2751L1ZC, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each head under the CGST Act and the SGST Act.

1.0 The Applicant having assigned with GSTIN number 21AAKCP2751LIZC sought for an advance ruling in respect of the following questions.

A. Whether in facts and circumstances of the case, the activitics of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is classifiable as a supply of Works Contract Services?

B. If the answer to Question 1 is in affirmative, whether GST is liable to be paid under Entry 3(vi) of Notification No. 11/2017-CT(Rate) dated 28 June 2017 (as amended) on the supply and installation activities along with operation and maintenanceactivities to be undertaken by the Applicant?

C. Whether in facts and circumstances of the case, the capital subsidy received/receivable by the applicant for the subject transaction be liable to be included in the Transaction Value for the purpose of calculation of GST payable in terms of Section 15 of the CGST Act, 2017?

To know more in details find the attachment file