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TMI Blog2020 (6) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling in respect of the following question. "Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same"? 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 any 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, the expression 'GST Act' would mean CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es is treated as zero rated supply. The jurisdictional officer has also cited Rule 96 of the CGST Rules 2017 provides for procedure of export of services. However the jurisdictional officer has not offered any comments on the questions raised by the applicant. 04. HEARING Preliminary hearing in the matter was held on 07.01.2020. Ms. Shalini M Mittal, Proprietress along with Mrs. Shivashankari, C.A. appeared, and requested for admission of their application. They have not submitted any further written contention in this respect. Jurisdictional Officer Ms. Reena George, Supdt., appeared and made written submissions. Final hearing was held on 11.02.2020 and was attended by Mrs. Shivashankari, C.A., Authorized Representative of the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Section 97: (1) an applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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 jurisdiction to pass any ruling on such questions which involve the determination of the place of supply of goods or services or both. 19: Thus, in view of the provision under section 2(6) of IGST ACT laid down in respect of export of services and above discussed provision laid down in section 97(2) of the CGST Act, 2017 encompassing the specific questions, which are sought under advance ruling, it can decisively be inferred that the questions raised by the respondent before Advance Ruling Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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