Order No. 29/WBAAR/2023-24

In re: SUN KNOWLEDGE PVT. LTD.

Date Issued: 31 January 2024
Source: 2024 (85) G.S.T.L. 245 (A.A.R. - GST - W.B.)
Views: 12

Summary

Hiring of electrical equipment, air-conditioning system, sprinkler system comprising fire detectors, DG set with accessories - Leasing or rental services - Without operator - Heading 9973 - Classification Mixed supply - Applicant enters into an agreement with TCG Urban Infrastructure Holdings Pvt. Ltd. to avail facilities, hiring of electrical equipment, air-conditioning system, sprinkler system comprising fire detectors, DG set with accessories and services installed in building to provide required facilities and services through such assets to sub-leased space acquired by applicant in such building - Applicants have no control/title over said fit outs and assets, but had right to use facilities and services on payment of agreed rate as hire charges - Tax is charged at rate of 28% by TCGUIH declaring same under SAC 9973 14, however, applicant contended that instant supply of services would attract tax at rate of 18% - HELD : Applicant receives multiple supplies for a single price and to qualify such supplies to be a composite supply, there must be only one principal supply - However, from agreement between applicant and TCGUIH, no such predominant element, as defined under clause…