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2021 (12) TMI 1142 - AAR - GSTScope of Advance Ruling - Exempt goods or not - raw water that is supplied through tankers through the Bookwater platform - does the supplier of water through tankers come under supply of raw water or under transport services? - withholding of tax from the suppliers’ before making payments for the supply of raw water through our platform - transaction through an e-commerce operator - GST Registration applicable for all suppliers through the Bookwater platform - withholding of tax from the suppliers before making payments since the supplies have been made through our digital platform - HELD THAT:- It is evident that ‘advance ruling’ are decisions on questions specified in sub section 97(2) of the Act in relation to the supply of goods or services undertaken or proposed to be undertaken by the applicant seeking the some. Hence, supplies undertaken or proposed to be undertaken by the applicant alone are covered under the advance ruling as per Section 95(a) of the Act. The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority. Section 52(1) of the Act, provides for collection of an ‘amount’ calculated @1% on the net value of taxable supplies made through it by other suppliers. Thus, it is evident that the provision itself clearly distinguishes that the e-commerce operator is different from the ‘Suppliers’. As per Section 95(a) read with Section 103 (applicability of the Ruling), it is clear that the ruling is applicable to the supply being made or proposed to be made and the ruling extended is binding only on the ‘Supplier’ who makes such supply, his jurisdictional officer and the concerned officer. In the case at hand, the applicant seeks ruling on the supplies being made through their platform by the ‘Concerned suppliers’ mentioned at Section 52 and the questions raised are not on the supplies being made or proposed to be made by him. Further, the provision at 97(2)(e) allows this authority to admit questions on determination of the liability to pay tax. The applicant, who is an e-commerce operator, and not the ‘supplier’ of Raw water and Sewage Evacuation Services, the question raised on the classification of supply, applicability of Notification for such suppliers, is not the question on supplies being or proposed to be undertaken by him. Therefore, there are no hesitation, to hold that the questions raised, do not pertain to the supply of the applicant and are not admissible for ruling as per Section 95(a)/103 read with Section 97(2) of the Act. Further, the applicant has sought ruling as to whether the applicant is to withhold TCS from the suppliers before making Payments to the ‘Concerned suppliers’. Section 52 of the Act governs the collection of amount by e-commerce operator in respect of supplies made through Such e-Commerce. The ambit of Advance Ruling do not provide for answering the questions raised on provisions relating to ‘Tax Collected at Source’ provided under Section 52 of the Act. Further the amount collected as TCS is not in the nature of ‘Tax’ - the questions are also not covered under the ambit of this authority as per Section 97(2) of the Act. The application are not admitted and the same is rejected.
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