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TMI Blog2020 (12) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant under his application dated 03.07.2020 (received in this office on 10.08.2020) sought for a ruling as to Whether the Applicant is required to be registered under Odisha Goods arid Services Act, 2017 and Central Goods and Services Act, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2.0 The applicant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing through its CA and Representatives (through video conference). Sri Ankit Bhardwaj, CA re-iterated the submission already made in the Application Form (GST ARA-01). During personal hearing, the applicant was asked (1) whether the applicant holds office in India (2) whether the applicant holds PAN under Income Tax laws. In response, Sri Bhardwaj, CA stated that the applicant does not hold any office in India whether owned or rented. Further he added that Engineers/Professionals of the applicant visit India on certain occasions and stay in Hotels. In response to another query as to whether the applicant holds PAN under Income Tax laws, he replied that the company is registered as "Foreign Company" vide PAN AADCT2593H for specific purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the IGST Act,2017. Further, the applicant also draws the attention of Notification No. 10/2017-Integrated Tax dated 28.06.2017. 4.2 The applicant contended that the project location from where the services are provided cannot be considered to be the location of the supplier of services' . In this regard, it was submitted that in terms of Section 2(71) of the CGST, Act the 'location of the supplier of services' can be considered any of the following three locations (a) a 'place of business' for which registration is taken (b) a place which is a 'fixed establishment' (c) in absence of such places, the location of the 'usual place of residence' of the supplier As per the applicant's understanding, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier Location of supplier is usually where a supply is made from, a place mentioned as a principal place of business on the GST registration certificate. But in the instant case, the place of supply and the location of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant that the services supplied to OPTCL would be covered under the ambit of Entry No. 1 of Notification No. 10/2017- Integrated Tax (Rate) dated 28th June, 2017 and shall be liable to tax under RCM.. 4.6 Supply of consulting services through sub-station Engineer/ expert of the applicant to OPTCL is not, therefore import of service within the meaning of section 2 (11) of the IGST Act. The Engineer/expert belonging to the applicant should be treated as a supplier located in India, and made liable to pay GST, the place of supply being determined in terms of section 12 (2) (a) of the IGST Act. Since, applicant is liable for payment of GST, we hold that he is required to be registered under Odisha Goods and Services Act, 2017 and Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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