TMI Blog2020 (7) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... , supplies the service at the sites from fixed establishments as defined under section 2 (7) of the IGST Act. The location of the supplier should, therefore, be in India in terms of section 2 (15) of the IGST Act. Supply of the MARC Holder to BCCL is not, therefore import of service within the meaning of section 2 (11) of the IGST Act. The MARC Holder should be treated as a supplier located in India triggering clause 9.2.2 of the MARC, and made liable to pay GST, the place of supply being determined in terms of section 12 (2) (a) of the IGST Act. The applicant, being the registered branch of the Foreign Company, should be treated as the domestic MARC Holder in terms of clause 9.2.2 of the MARC and be liable to pay tax accordingly. - Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant wants to know whether the recipient is not liable to pay tax on reverse charge basis in terms of Notification No. 10/2017 Integrated Tax (Rate) dated 28/06/2017. The question is admissible under section 97(2) (b) (e) of the GST Act. The concerned officer from revenue submits that question raised in the application is not pending or decided in any proceedings of the GST Act. As such, he does not object to the admissibility of the application. The application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The applicant submits that the supply of service by the Foreign Company in terms of the MARC is import of service within the meaning of section 2 (11) of the Integrated Goods and Services Tax Act, 2017 (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payments on behalf of the Foreign Company, is not the supplier in the context of the MARC. 4.2 This Authority would have rejected the application on the ground that no advance ruling within the meaning of section 95 (a) of the GST Act could be pronounced, the applicant being not the supplier. Instead, we have admitted the application and is going to pronounce a ruling as we are convinced that the applicant is indeed the supplier of services in terms of the MARC. The grounds and reasoning for such a conclusion will reveal themselves from the discussion below. 4.3 The MARC is between the MARC Holder and BCCL. Although clause 9 of the MARC, dealing with Taxes Duties , distinguishes between a foreign MARC Holder and a domestic MARC Hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient degree of permanence to the human and technical resources employed at the sites. The MARC Holder, therefore, supplies the service at the sites from fixed establishments as defined under section 2 (7) of the IGST Act. The location of the supplier should, therefore, be in India in terms of section 2 (15) of the IGST Act. 4.5 Supply of the MARC Holder to BCCL is not, therefore import of service within the meaning of section 2 (11) of the IGST Act. The MARC Holder should be treated as a supplier located in India triggering clause 9.2.2 of the MARC, and made liable to pay GST, the place of supply being determined in terms of section 12 (2) (a) of the IGST Act. The applicant, being the registered branch of the Foreign Company, shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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