TMI Blog2020 (6) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... ted outside India and therefore to answer their question we will be required to discuss the provisions of Section 13 and Section 2(6) of IGST Act, 2019, pertaining to place of supply of services - As per the Section 97(2) of CGST Act, the questions on which advance ruling is sought under this Act, shall be in respect of, matters or issues mentioned in Section 97 (2) (a) to (g) only. The place of supply of services does not find mention in the said Section 97 - this authority is not allowed to answer the subject question. The subject application is not maintainable and thus liable for rejection. - GST-ARA-64/2019-20/B-21 - - - Dated:- 25-2-2020 - MS. P. VINITHA SEKHAR, AND MR. A. A. CHAHURE, MEMBER PROCEEDINGS (Under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided to clients outside India and amount is realized in foreign exchange the said services will be considered as export of service and hence it is a zero rated service under GST. 03. CONTENTION - AS PER THE CONCERNED OFFICER 3.1 Services provided by the applicant fall under SAC Code 998313 - Information Technology (IT) consulting and support services as per Notification No. 11/2017-C.T.(Rate). The place of supply of IT/ITES services is the location of the recipient in terms of Section 13 of the IGST Act, 2017. However, if the recipient is not registered and his address is not available on the records of the supplier, the place of supply would be 'he location of the supplier. Based on the location of supplier and place of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of online or telephonic educational coaching rendered from India by the applicant to corporate individuals or any other entities residing outside India. is subject to GST and if so under which category is it taxed and section/notification covered for the same 5.2 We find that Applicant is registered under the GST ACT and engaged in supply of Online or Telephonic IT Coaching services to the Corporates, Individual or any other Entities situated abroad. For such supply, the consideration is received by them in Foreign Exchange. 5.3 The first part of the question raised by them is whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing abroad is subject to GST. The se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.4 Before we decide the question raised in this application it is essential that it be first determined whether or not the activities undertaken by the applicant pertains to matters or questions specified in Section 97(2). Applicant wishes to seek advance ruling in terms of Section 97(2) (b) and (e) of the CGST Act 2017. 5.5 From a perusal of transaction as discussed above in their submissions, we observe that the supply of services is to entities situated outside India and therefore to answer their question we will be required to discuss the provisions of Section 13 and Section 2(6) of IGST Act, 2019, pertaining to place of supply of services. 5.6 As per the Section 97(2) of CGST Act, the questions on which advance ruling is soug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dt. 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 dt. 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 dt. 19.06.2019 = 2019 (7) TMI 1476 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA , and in case of M/s. Segoma Imaging Technologies India Pvt Ltd, vide appeal order no. MAH/AAAR/SS-RJ/28/2018-19 dt. 03.04.2019 = 2019 (11) TMI 476 - AP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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