TMI Blog2018 (12) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... entry No .13. In the present case Punditji's are the person who are actually performing the services like puja, abhishek to the customers and therefore they are eligible for exemption from GST for their supply of services - Hence the applicant is not covered under the entry No. 13 of exemption notification No. 14/2017-Central Tax (Rate) dated 28th June 2017 and therefore his services are not exempt. Hence it is not applicable to the Applicant. Registration u/s 22/24 of CGST Act, 2017 - Held that:- The applicant is in state of Maharashtra and is doing the business from this state and therefore, Applicant would be liable to get registered considering the provisions of law and nature of business activity. We find that applicant is providing the services and doing the activities through electronic network of owns website - applicant is covered under section 2 (44) and 2(45) of CGST/MGST ACT as a “Electronic commerce” and “Electronic commerce operator”. As per the definitions as above, applicant is squarely covered under the “Electronic commerce operator Considering the section 24-and the categories of persons mentioned therein, shall be required to be registered under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sadashiv Anajee Shete, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether exemption under Sr. No. 13 of Notification No. 12/2017 - Central Tax (Rate) dated 28 th June 2017 is applicable to the Applicant? 2. Whether the Applicant is liable to get registered under section 22/24 of CGST Act, 2017? 3. If the Applicant is liable to pay GST, then on what value GST liability needs to be discharged, whether on the commission which the Applicant receives from pundits/website users or on the booking value received from website users? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act . FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reprodu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. 3. If the Applicant is liable to pay GST, then on what value GST liability needs to be discharged, whether on the commission which the Applicant receives from pundits/website users or on the booking value received from website users? Applicant's Submission: As per above submissions, Applicant is not liable to pay GST. However, without prejudice to above submissions, even if we assume that Applicant is liable to pay GST then, GST liability needs to be discharged on the value of amount which the Applicant receives from Pundits/ website users. 03. CONTENTION - AS PER THE CONCERNED OFFICER SUBMITTED- The submission, as reproduced verbatim, could be seen thus- In continuation to the same it is to submit that a copy of application filed by the applicant was called for on email and copy of the same is enclosed herewith for ready reference and further report called for is as under: 1. Whether exemption under S. No. 13 of Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 is applicable to the Applicant? The exemption under the said Notification is available to the person by way of a) Conduct of any religious ceremony; b) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... online for their religious ceremonies like pujas, abhisheks etc. The said service is being provided through applicant's own website by charging the money. 2. Applicant submitted that he hires various expert Pundits in order to provide services of religious ceremony like pujas, abhisheks etc. to the interested persons. Applicant have three types of business models as stated above in scenario which are available on their own website to the concerned public for the service fees and terms and conditions. The service recipient can choose as per their own option. 3. Applicant submits that his impugned services would fall under Sr. No. 13 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017, since they are providing services by way of conducting religious ceremonies by hiring various Pundits / Brahmins for the welfare of the people through their own website. Hence, Applicant is not liable to pay GST on the said services. Therefore, applicant has raised the questions in his application for the clarity as under:- 1. Whether exemption under Sr. No. 13 of Notification No. 12/2017 - Central Tax (Rate) dated 28 th June 2017 is applicable to the Applicant? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness, conduct an investigation. b: to direct the performance of, conduct an orchestra, conduct an opera. c: to lead from a position of command, conduct a siege, conduct a class. 4.3 In the present case applicant is facilitating in making available Pundits/Brahmins for the conduct of puja or abhishek through such Pundits/ Brahmins those who are in his touch and are ready to be available at his request. The puja or Abhishek are actually performed by the pundits/ Brahmins on the desired location of customers. All the religious functions are carried out by Pundits on their own once he informs the details of the person and place where it is to be conducted. The applicant is not a person who actually perform the services like puja / abhishek or makes an other arrangement in this respect except as discussed above. He is facilitator between the pundits and customers. He is acting as an agent to coordinate between the person who wants services of conduct of religious ceremony like puja, abhishek from the pundits who are actually performing. We find that the pundits are not a employee of the applicant. In the present case Pundits are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable supply; (iii) persons who are required to pay tax under reverse charge; (iv) person who are required to pay tax under sub-section (5) of section 9; (v) non-resident taxable persons making taxable supply; (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act; (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; (viii) Input Service Distributor, whether or not separately registered under this Act; (ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52; (x) every electronic commerce operator; (xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. 5.2 Thus in view of there above provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransactions discharging the liability. 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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