TMI BlogRefund of GST paid (which should not have been paid)X X X X Extracts X X X X X X X X Extracts X X X X ..... Hi Experts, Need you opinion on following: We are a liaison office of foreign establishment. In GST, an establishment in India (liaison office) and an establishment outside India (head office) of establishment, are treated as establishment of distinct persons in terms of Explanation 1 to Section 8 of the IGST Act . Accordingly, service provided by liaison office to head office are exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded from the scope of export of services by virtue of sub-clause (v) in definition of export of services provided in Section 2(6) of the IGST Act . Accordingly, we paid GST on reimbursement received from our HO. Recently, Rajasthan Authority for Advance Ruling in case of Habufa Meubelen B.V. Indian Liaison Office 2018 (7) TMI 883 - AUTHORITY FOR ADVANCE RULING - RAJASTHAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that no GST is required to be paid on reimbursement received by Liaison office from HO. In view of the above, can we file refund of the GST already paid and if yes, under which section of CGST Act ? Thank you in advance for your help. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Advance Ruling is applicable to the party who seeks advance ruling from AAR. Other partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have to approach the AAR and to obtain a favourable ruling and then only can apply for refund. According to Section 103 of CGST Act, 2017 - (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. (2) The advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. - Reply By DR.MARIAPPAN GOVINDARAJAN - The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply = You cannot get refund on the basis of the order of Authority for Advance Rulings in another case. As clearly explained by Shri Rajagopalan sir it is binding only on the applicant and it is not in rem . - Reply By Tanmay Bhardwaj - The Reply = Dear Experts Thank you for reply. I understand that refund would not be possible on basis of advance ruling obtained by other party but is ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any other way by which i can take refund of GST paid to Government which was not required to be paid. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = You can get refund of GST paid which is not payable by you. The onus is on your part that the tax is not payable by you. - Reply By Tanmay Bhardwaj - The Reply = Dear Sir Are we required to file application to jurisdictional GST authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es seeking clarification on the same. Is any procedure prescribed under GST law. - Reply By Ganeshan Kalyani - The Reply = Refund provision is given in Sec 54 of CGST Act, 2017. - Refund of GST paid (which should not have been paid) - Query Started By: - Tanmay Bhardwaj Dated:- 30-7-2018 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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