TMI Blog2019 (10) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... e consumer and raises the invoice on JNSIPL, Maharashtra. The applicant charges IGST on the invoice as it is an interstate supply, which is deemed to be a supply even without consideration. The delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s. JNSIPL, Maharashtra and the goods are delivered to the ultimate consumer of M/s. JNSIPL, Maharashtra, would not amount to a supply to the ultimate consumer under the GST Act. However, the supply is made to M/s. JNSIPL, Maharashtra and invoice needs to be raised on them. - KAR ADRG 96/2019 - - - Dated:- 27-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by: Sri Harsh S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SIPL, Maharashtra. Applicable GST is discharged by JNSIPL, Maharashtra on issuance of an invoice for such AMC services. c. The AMC supplies made by JNSIPL Maharashtra broadly comprises of equipment (i.e. Hardware) support and services. Further troubleshooting options are also made available to the customer. d. As one of the obligations under the AMC, JNSIPL Maharashtra is required to deliver spares to the location, as directed by the customer, when required. These spares are imported by JNSIPL, Maharashtra and supplied to JNSIPL, Karnataka on payment of GST. The same is occasioned to reduce the downtime in delivery of spares. Considering the nature of equipment, it is quintessential to make available the spares to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of an establishment, has an establishment in another State or Union Territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. 4.3 As observed from the above, it is understood that separate GST registrations of JNSIPL (operating in Maharashtra and Karnataka) would be treated as distinct persons for the purposes of this Act. 5. The applicant submits that any movement, sale, transfer, etc, which is undertaken between two or more related persons or persons who are distinct persons under CGST Act without consideration, would be considered as a supply under GST. 5.1 In the present case, there is delivery by JNSIPL, Karnataka to the customer as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant facts. At the outset, we would like to state that the provisions of both the CGST Act and the KGST 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 provisions under the KGST Act. 6.1 The transaction of the applicant is examined and found that the contract of AMC is between the JNSIPL, Maharashtra and the ultimate consumer and the applicant is not a party to it. JNSIPL, Maharashtra is paying the taxes on these services and they shall be responsible for the delivery of the services to the consumer. 6.2 The applicant, on request for goods to execute the contractual obligatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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