HPL Electric & Power Ltd, In re

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The Tax Publishers 2023 TaxPub(GST) 85 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0685 AUTHORITY FOR ADVANCE RULING, CHHATTISGARH SONAL K. MISHRA & RAJESH KUMAR SINGH, MEMBER In re HPL Electric & Power Ltd., STC/AAR/02/2022 2 May, 2022 ORDER PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] M/s. HPL Electric, and Power Limited (here in after referred to as the applicant), Pandri, Raipur, Chhattisgarh, 492001 GSTIN-22AAACH0165J1ZO has filed an application under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 3-2-2022 enclosing duly filled in Form ARA-01 (the application form for Advance Ruling) along with certain Annexure and attachments seeking advance ruling Whether the supply to be made by Applicant to AIIL can be classified under Entry 3(iv)(a) of Notification no. 11/2017-C.T. (Rate), dated 28-6-2017 and the benefit of concessional rate of GST of 12% (i.e. 6% each CGST and SGST) can be availed in respect of said supply by Applicant to AIIL? 2. Facts of the case: -HPL Electric and Power Ltd. (hereinafter referred to as Applicant) is engaged in the business of manufacture, sale and installation of electrical equipments, ranging from LED lightings, industrial and domestic switchgears, metering solutions, wires and cables, etc. The Applicant has its registered office in the state of Haryana, holding GSTIN 06AAACH0165J2ZT, wherein the manufacturing facility of the Applicant is situated. The Applicant also has its branch office in the state of Chhattisgarh, located at Jai Bhole Complex, behind Mata Garage Pandri, Raipur-492001, Chhattisgarh, holding GSTIN 22AAACH0165J1ZO and it falls within the jurisdiction of Division-I, Range-II, Raipur/ Division-2, Circle-7, Raipur. In the instant case, the Applicant has entered into an agreement with M/s. Adani Infra (India) Ltd. (hereinafter referred to as AIIL), vide Service Order No. AIIL/HPL/SO/C/UV/33/20 dated 26-6-2020, as amended by subsequent service Orders, dated 18-7-2020, 21-8-2021 and 31-10-2021, for providing services for design, engineering, supply, testing at site, freight and transit insurance, erection, installation and commissioning and trial run of Highway Lighting System as per IRC-SP-84-2014 for the project of development, maintenance and management of honing of Bilaspur to Pathrapali Section of NH-111 (New NH-130) from 0.000 km to 53.300 km in the State of Chhattisgarh under Bharatmala on Hybrid Annuity Mode. The background of the said agreement entered into between the Applicant and AIIL is as under: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 85 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0685

AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

SONAL K. MISHRA & RAJESH KUMAR SINGH, MEMBER

In re HPL Electric & Power Ltd.,

STC/AAR/02/2022

2 May, 2022

ORDER

PROCEEDINGS

[U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)]

M/s. HPL Electric, and Power Limited (here in after referred to as the applicant), Pandri, Raipur, Chhattisgarh, 492001 GSTIN-22AAACH0165J1ZO has filed an application under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 3-2-2022 enclosing duly filled in Form ARA-01 (the application form for Advance Ruling) along with certain Annexure and attachments seeking advance ruling Whether the supply to be made by Applicant to AIIL can be classified under Entry 3(iv)(a) of Notification no. 11/2017-C.T. (Rate), dated 28-6-2017 and the benefit of concessional rate of GST of 12% (i.e. 6% each CGST and SGST) can be availed in respect of said supply by Applicant to AIIL?

2. Facts of the case: -HPL Electric and Power Ltd. (hereinafter referred to as Applicant) is engaged in the business of manufacture, sale and installation of electrical equipments, ranging from LED lightings, industrial and domestic switchgears, metering solutions, wires and cables, etc.

The Applicant has its registered office in the state of Haryana, holding GSTIN 06AAACH0165J2ZT, wherein the manufacturing facility of the Applicant is situated. The Applicant also has its branch office in the state of Chhattisgarh, located at Jai Bhole Complex, behind Mata Garage Pandri, Raipur-492001, Chhattisgarh, holding GSTIN 22AAACH0165J1ZO and it falls within the jurisdiction of Division-I, Range-II, Raipur/ Division-2, Circle-7, Raipur.

In the instant case, the Applicant has entered into an agreement with M/s. Adani Infra (India) Ltd. (hereinafter referred to as AIIL), vide Service Order No. AIIL/HPL/SO/C/UV/33/20 dated 26-6-2020, as amended by subsequent service Orders, dated 18-7-2020, 21-8-2021 and 31-10-2021, for providing services for design, engineering, supply, testing at site, freight and transit insurance, erection, installation and commissioning and trial run of Highway Lighting System as per IRC-SP-84-2014 for the project of development, maintenance and management of honing of Bilaspur to Pathrapali Section of NH-111 (New NH-130) from 0.000 km to 53.300 km in the State of Chhattisgarh under Bharatmala on Hybrid Annuity Mode. The background of the said agreement entered into between the Applicant and AIIL is as under: