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TMI Blog2020 (6) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, seeking an advance ruling in respect of the following questions. 1. Whether the "Commission" received by the Applicant in the convertible foreign exchange for rendering services as an "Intermediary" from overseas clients, on account of.... a. Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an 't export of services" falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017? b. If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an "in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arging CGST/SGST on "Commission on Sales'. 3.2 The questions posed by the applicant involve determination of place of supply of the services provided, as the applicant considering himself as intermediary, has asked for a ruling on whether the services qualify to be an export or an intra-state supply of the services. 3.3 From the provisions of Section 97(2) of the CGST Act 2017, it is apparent that question on determination of the place of supply has not been covered in the above set of questions on which advance ruling can be given. Hence, the application of the applicant does not merit consideration and should be rejected. In support of this contention, the jurisdictional officer has cited the Order No. MAH/ AAAR/SS-RJ/26/2018-19 dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder this Act, shall be in respect of, matters or issues mentioned in Section 97 (2) (a) to (g) only. We find that, "place of supply of service" does not find mention in Section 97 mentioned above. 5.5 In the case of M/s. NES Global Specialist Engineering Services Pvt. Ltd., the Appellate Authority of Advance Ruling (AAAR), Maharashtra State, in its Order No. MAH/AAAR/55-R/03/2019-20 dated 02.08.2019 = 2019 (11) TMI 478 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA, has made observations as under:- "16: On perusal of the provision of section 97(2), we find that the question on the determination of place of supply has not been covered in the above set of questions, on which advance ruling can be given. Therefore, we do not have jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AHARASHTRA. 5.7 Relying on the abovementioned decisions of the Appellate Authority for Advance Ruling (AAAR) and in view of the provisions of Section 97 of the CGST Act, 2017, we find that this authority is not allowed to answer the subject question. 06. In view of the extensive deliberations as held hereinabove, we pass an order as follows: ORDER (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-74/2019-20/B-22 Mumbai, dt. 25-02-2020 For reasons as discussed in the body of the order, the questions are answered thus - The subject application filed for advance ruling is rejected, as being non-maintainable as per the provisions of the GST Act, 2017 and Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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