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2022 (4) TMI 1291 - AAR - GSTClassification of services - Consultancy Services rendered to ADB, Manilla - export of services or not - place of supply - Section 2 (6) of the Integrated Goods and Services Tax Act, 2017 - eligibility of refund of GST charged on Invoice issued for Consultancy Services in terms of Section 55 of the Central Goods and Services Tax Act, 2017 or eligibility for exemption as per provisions of the Asian Development Bank Act, 1966 - Constitution of authority for Advance Ruling. HELD THAT:- It is seen that the Authority for advance ruling is constituted under the provisions of the State GST Act and shall be deemed to be the Authority for advance ruling in respect of that State under the CGST Act, 2017 also. Thus it can be seen that the Authority for advance ruling is constituted under the respective State Act and not the Central Act. This would mean that the ruling given by the said Authority will be applicable only within the jurisdiction of the concerned state. It is for this reason that questions on determination of place of supply cannot be raised with the Authority of advance ruling. The determination of place of supply is not covered under any of the clauses (a) to (g) of Section 97(2) of the CGST Act 2017. Further, the use of term 'shall', is an imperative command restricting the scope of advance ruling only to the questions enumerated in the said sub-section. Thus, to answer the question relating to determination of place of supply, is beyond the scope of advance ruling. This authority, therefore, cannot answer the first question in the application. The second question regarding eligibility of refund or exemption is a conditional one and comes into existence only if the impugned services of the applicant do not qualify as “export of services”. The question regarding export of services becomes redundant as the question cannot be answered by this authority. Therefore the instant application is liable for rejection. The application filed by the applicant for advance ruling is hereby rejected.
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