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SWITCHING AVO ELECTRO POWER LTD.
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHA SARATHI DEY
Pet. Counsel
Rabindra Agarwal
Res. Counsel
Na

Petitioner / Applicant

SWITCHING AVO ELECTRO POWER LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Mar 21, 2018
Order No.

03/WBAAR/ 2017-18

Citation

2018(3) TAXREPLY 71
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ORDER

1. The Applicant, stated to be a supplier of power solutions, including UPS, servo stabiliser, batteries etc. wants a ruling on the classification of the supply when it supplies UPS along with the battery. More specifically, he wants a ruling on whether such supplies can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”). An Advance Ruling is admissible on this issue under Section 97 (1) of the GST Act. 2. The Applicant also declares that the issue raised in the application is not pending or decided in any proceedings under any provisions of the GST Act. The concerned officer, in his written response, raises no objection to the admission of the application. The application is, therefore, admitted. 3. For the purpose of taxation under the GST Act classification of the goods involved (UPS and battery) the classification of the goods has been determined in terms of Notification No....

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