TMI Blog2020 (6) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... t, shall be in respect of, matters or issues mentioned in Section 97 (2) (a) to (g) only. The place of supply of service does not find mention in Section 97. This authority is not allowed to answer the subject question - The subject application filed for advance ruling is rejected, as being non-maintainable as per the provisions of the GST Act, 2017 and Rules made thereunder. - GST-ARA-74/2019-20/B-22 - - - Dated:- 25-2-2020 - MS. P. VINITHA SEKHAR, AND MR. A. A. CHAHURE, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions of the applicant is as under:- 2.1 M/s. Panbase Resources Private Limited is providing intermediary services to overseas clients and earning commission thereon. Transactions executed by overseas clients are of export of goods to the importers at India. 2.2 Section 13 of the IGST 2017, determines the place of supply of services where the location of the supplier or location of the recipient is outside India and Section 13(8) (b) states that, in case of intermediary services the place of supply shall be the location of the supplier of services. 03. CONTENTION - AS PER THE JURISDICTIONAL OFFICER The submissions of the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BSERVATIONS AND FINDINGS 5.1 We have gone through the facts of the case and the written submissions made by both, the applicant and the departmental authority. In the subject issue before us, we are asked to pass a ruling which would entail discussion of the place of supply under the GST Act. 5.2 Before we decide the question raised in this application it is essential that it be first determined whether the said questions regarding activities undertaken by the applicant pertains to matters or questions specified in Section 97(2). 5.3 From a perusal of transaction as discussed above in their submissions, we observe that to answer their question we will be required to discuss the provisions of Section 13 and Section 2(6) of IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority were beyond the scope and jurisdiction of Advance Ruling, and hence do not warrant any ruling thereon . 5.6 We also find that Appellate Authority of Advance Ruling, Maharashtra State (AAAR) has taken the same views on the similar matters before them namely, M/s. Micro Instrument (Mrs. Vishakha Prashant Bhave), vide appeal order no. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019 = 2019 (11) TMI 475 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA , M/s. Sabre Travel Network India Pvt. Ltd., vide appeal Order No. MAH/AAAR/SS-RJ/30/2018-19 dated 10.04.2019 = 2019 (7) TMI 1475 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA , M/s. Asahi Kasei Pvt. Ltd., vide appeal Order No. MAH/AAAR/SS-RJ/01/2019-20 dated 19.06.2019 = ..... X X X X Extracts X X X X X X X X Extracts X X X X
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