Whether capital subsidy received/receivable by the applicant is liable to be included in the Transaction Value for the purpose of calculation of GST?

Last updated: 19 March 2021

Court :
Odisha AAR

Brief :
M/s Nexustar Lighting Project Private Limited, Plot No.306,1815,3102, House No.-17, Surya Vihar, Near KiIT Square, Bhubaneswar, Odisha-751024 ( herein afterreferred to as the 'Applicant") having a GSTIN: 21AAGCN3434J1ZO, 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/cach under the CGST Act and the SGST Act.

Citation :
ORDER NO.03/0DISHA-AAR/2020-21/DATED

ODISAAUTHHORITY FOR ADWANCE RULING
GOODS AND SERVICE TAX ( GST) HAR,
RAJASWAVIHAR, BHUBANESWAR-751007(ODISHA)
PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING
U/S.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 theCommissioner, CT&GST, Odisha Banijyakar Bhawan, Cantonment Road,Cuttack-753001-Odisha.

ORDER NO.03/0DISHA-AAR/2020-21/DATED 20/01/2021

Subject: M/s Nexustar Lighting Project Private Limited, Plot No.306,1815,3102, House No.-17, Surya Vihar, Near KiIT Square, Bhubaneswar, Odisha-751024 ( herein afterreferred to as the 'Applicant") having a GSTIN: 21AAGCN3434J1ZO, 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/cach under the CGST Act and the SGST Act.

1.0 The Applicant having assigned with GSTIN number 21AAGCN3434J1Z0 sought for an advanee ruling in respect of the following questions.

A. Whether in facts and circumstances of the case, the activities of supply installation, operation and maintenance of Grenficld 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 underEntry 3(vi) of Notilication No. 11/2017-CT(Rate) dated 28 June 2017 (as amended)on the supply and installation activities along with operation and maintenance activities 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?

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