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2020 (6) TMI 446 - AAR - GSTMaintainability of Advance Ruling Application - scope of Advance Ruling - Levy of GST - online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India - Category under which taxable - HELD THAT:- As per Section 95 of the CGST Act, 2017, this authority can only pass a ruling on matters or questions specified in subsection 2 of Section 97 of the CGST Act, 2017, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. The supply of services is to entities situated outside India and therefore to answer their question we will be required to discuss the provisions of Section 13 and Section 2(6) of IGST Act, 2019, pertaining to place of supply of services - As per the Section 97(2) of CGST Act, the questions on which advance ruling is sought under this Act, shall be in respect of, matters or issues mentioned in Section 97 (2) (a) to (g) only. The “place of supply of services” does not find mention in the said Section 97 - this authority is not allowed to answer the subject question. The subject application is not maintainable and thus liable for rejection.
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