9911796707
TMI Blog2018 (4) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... the Applicant, which is further modified vide Notification No. 4(17)/2016 - SDI dated 13/04/2017. Apart from six members from the Iron & Steel industry, representing both the Public and the Private sectors, and one each, from the Railway Board, Export Promotion Council and Indian Statistical Institute, the Committee is chaired by a Joint Secretary, Ministry of Steel, Government of India. 2. The Applicant declares that it has not been registered under any of the repealed Acts and wants a ruling on whether it is required to be registered under the CGST / WBGST Act, 2017 (hereinafter referred to as "the GST Act"). Advance ruling can be sought on this matter under section 97(2) of the GST Act. The Applicant also declares that the question rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28/06/2017 under the WBGST Act, 2017; hereinafter referred to as "the State Tax") (Tariff head: 4907). 6. The Applicant's case is that its supplies of services are not taxable either. In annexure - I to the Application the Applicant states that its income is exempt under section 10(23C) (IV) of the Income Tax Act, 1961 (hereinafter referred to as "the IT Act"). It argues that the nature and type of charitable institutions and/or organizations registered under section 12AA of the IT Act and the charitable institutions and/or organizations registered under section 10(23C)(iv) of the IT Act are same and identical, and, therefore, all its supplies of services should come under serial no. 1 of the Notification No. 12/2017 - Central Tax (Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption Notifications for Services (Tariff head: 9971). 10. A question, however, arises whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply. Section 24 of the GST Act requires a person to be registered under certain circumstances even if his aggregate turnover does not exceed the threshold specified under Section 22(1) of the GST Act. It will be apparent from a plain reading of Section 24 that the question is relevant in the context of the Applicant only with respect to Section 24(iii) of the GST Act when the person is required to pay tax under the Reverse Charge. 11. Reverse charge is defined under section 2(98) of the GST Act as "liability to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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