TMI Blog2021 (1) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... rmediary services . Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services provided in sub-sections (3) to (13) shall be the location of the recipient of services provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services. In the instant case, the supplier of service is the applicant and the service recipient is M/s. Tsudokoma Corporation, Japan. The services provided by the applicant i.e. intermediary services appears at Sub-Section(8)(b) of Section 13. Also, sub-section (8) clearly mentions that the place of supply in respect of the services described under the said sub-section shall be the location of the supplier of services. Further, the supplier in the instant case is the applicant and the location of the said supplier is in Ahmedabad, Gujarat. Now, since the location of the applicant, who is supplier of services, is in Gujarat and both the supplier of service as well as the place of supply of service is in Gujarat, the supply of services would be considered akin to intra-state supply of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following question on which advance ruling is required: We request to your good authority to kindly guide on the subject matter i.e. whether to charge CGST and SGST or IGST looking to our nature of transaction? DISCUSSION FINDINGS: 4. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative Shri Himanshu Kothari at the time of personal hearing. We have also considered the issues involved on which Advance Ruling is sought by the applicant. 5. At the outset, we would like to state that the provisions of both the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 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 similar provisions of the GGST Act. 6. In this case, the moot point to be decided is as to whether the services provided by the applicant are liable to CGST and SGST or IGST? For this, we first need to know the nature of the transaction carried out by the applicant. As per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission Services of electronic whole sale agents and brokers, Services of whole sale auctioning houses. 18 --- 6.2 Also, as per Notification No:11/2017-Central Tax(Rate) dated 28.06.2017, the said service appears at Sr.No.5 on which GST liability is 18% (9% CGST + 9% SGST) and reads as under: S.No. Chapter, Section, Heading or Group Description of service Rate (per cent.) Condition 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services. (4) The place of supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, shall be the place where the immovable property is located or intended to be located. (5) The place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held. (6) Where any services referred to in sub-section (3) or sub-section (4) or sub-section (5) is supplied at more than one location, includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
