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2018 (10) TMI 447 - AAR - GSTLevy of IGST - Supply of services - services like Pilotage, Berthing, Cargo Handling, Warehousing etc. in relation to import and export of goods at Port of Kandla - whether IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply? Held that:- The place of supply of services of the applicant is required to be determined in order to determine whether IGST would be applicable or CGST and SGST would be applicable on port related services being provided by the applicant. Thus, the entire issue is intrinsically related to determination of ‘place of supply’ of service by the applicant - The applicant has filed application for advance ruling wherein provisions of Sections 5, 7 and 12 of the IGST Act, 2017 have been referred. Thus, the applicant is well aware that the issue is related to ‘place of supply’. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of ‘place of supply’. The application for Advance Ruling of M/s. Kandla Port Trust (Deendayal Port Trust) is rejected, under sub-section (2) of section 98 of the CGST Act, 2017 and the GGST Act, 2017.
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