TMI Blog2018 (11) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore the applicant is liable to payment of IGST under Reverse Charge mechanism as per the provisions and Notification referred. Ruling:- Applicant is liable to pay IGST under section 5 (3) of IGST Act, 2017. Serial No.5 of Notification No. 4/2017 - Integrated Tax (Rate) is applicable on supply received by the applicant. - GST-ARA-38/2018-19/B-111 - - - Dated:- 10-9-2018 - SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by ECOOL GAMING SOLUTIONS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE. 1. Whether application is liable to pay IGST under section 5 (3) of IGST act, 2017. 2. Whether Serial No.5 of Notification No. 4/2017 - Integrated Tax (Rate) is applicable on supply received by the applicant. At the outset, we would like to make it clear that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Serial No. 5 of Notification No. 4/2017 - IGST (Rate) (similar notifications issued in CGST SGST also], the following supply of Goods has been notified under RCM - Description of Goods Supplier of Goods Recipient of Goods Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation. For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of Sec. 11 of the Lotteries (Regulations) Act, 1998 In accordance with above notification, the applicant is paying IGST under Reverse Charge mechanism at the rate of 28% with place of supply as State of Maharashtra. Statement containing the applicant s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant s view point and submissions on issues on which the advance ruling is sought). Grounds/Interpretation Relied on by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... state supply as per Sec.7(1) given in Para 6 above. 10. That therefore, IGST is payable on supply of lottery tickets by the organizing State from Outside Maharashtra to a dealer located in the State of Maharashtra. 11. That the applicant prays before Hon ble Authority to pronounce the ruling based on the aforesaid interpretation of law and held the levy of IGST on the supply of lottery tickets involved in the instant case; 12. That any other interpretation will leave Serial No. 5 of Notification No. 4/2017 ibid as obsolete and useless and IGST would be never payable; 13. That the applicant craves leave to add / modify any of the above ground during the Course of hearing. 03. CONTENTION - AS PER THE CONCERNED OFFICER- The submission, as reproduced verbatim, could be seen thus- M/s. Ecool Gaming Solutions Pvt. Ltd., 37/1966, 613-A-Wing, Kohinoor City, 6th Floor, L.B.S. Marg, Kuria(West), Mumbai 400070, (here in after referred to as the applicant ) has filed above detailed application under Sec. 97 98 of the Central Goods Service Tax Act, 2017 read with Rule 104 (1) of the CGST Rules, 2017 seeking advance ruling on; (i) Whether applicant is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 5(3) of IGST Act,2017 (the charging section) read with Serial No.5 of Notification No.4/2017-IGST(Rate) dated 28.062017 under reverse charge mechanism by the applicant and not by the organising state viz. State of Mizoram. PRAYER--- Considering the facts discussed in foregoing paragraphs, the question framed by the applicant in Point No.14, (i) whether applicant is liable to pay IGST under Section 5(3) of IGST Act,2017, the answer is Yes . (ii) whether Serial No.5 of Notification No.4/2017-Intergrated Tax (Rate) is applicable on supply received by the applicant, the answer is Yes . 04. HEARING The case was taken up for Preliminary hearing on dt. 17.07.2018 when Sh. Mahesh Bhattar, consultant along with Sh. Mahadev Batwalkar, Sr. Manager Taxation appeared and requested for admission of application as per contentions in their ARA. Jurisdictional Officer, Sh. Shashikant Deshmukh Supdt., Mumbai East Commissionerate appeared and made written submissions. The application was admitted and called for final hearing on 07.08.2018, Sh. Mahesh Bhattar, consultant along with Sh. Mahadev Batwalkar, Sr. Manager Taxation appeared and made oral and written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 4/20171ntegrated Tax (Rate) dated 28.06.2017 has been issued which provides the description of goods in respect of which Integrated Tax shall be paid on Reverse Charge basis by the recipient of the Inter-State supply of such goods. We find the Lottery is covered under this Notification which is as under:- Sr.No. Tariff item, sub-heading or chapter Description of Goods Supplier of Goods Recipient of Goods 5. -- Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation. For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of Sec. 11 of the Lotteries (Regulations) Act, 1998 In the present case, we clearly find that the supplier of Lottery in the present case is the State Government of Mizoram and the recipient of supply i.e. Lottery distribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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