TMI Blog2020 (12) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... services for the contract period, indicating sufficient degree of permanence to the human and technical resources employed at the sites. The applicant through its expert belonging, 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 - the contention of the applicant canot be agreed 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. Supply of consulting services through sub-station Engineer/ expert of the applicant to OPTCL is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, while filing the application, submitted the Statement containing the Applicant's interpretation of law and/or facts, in respect of the question on which advance ruling is sought. It was submitted that M/s Tokyo Electric Power Company Service Limited ( TEPSCO ), a Japan based company, in association with Tokyo Electric Power Company, Holding Inc., (hereinafter referred as Applicant ), a Japan based Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 purposes . 4.0 Discussion Findings We have considered the submissions made by the applicant in its application for advance ruling as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the place of business in the instant case, would fall outside India as it has no fixed establishment in India and the usual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supplier is at the project site which is different from the place of business. We see that it is a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 and Services Act, 2017 for the consultancy services provided to Odisha Power Transmission Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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