TMI Blog2022 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CGST Act and should have been rejected ab-initio by the Advance Ruling Authority. The present appeal is rejected, as being non- maintainable as per the provision of law. - UP/AAAR/18/2021 - - - Dated:- 29-9-2021 - SHRI AJAY DIXIT, AND SMT. MINISTHY S., MEMBER, (Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017) The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the CGST Act and UPGST Act ) by M/s. Lucknow Producers Cooprative Milk Union Ltd, 22, Jopling Road, Lucknow, Uttar Pradesh (hereinafter referred to as the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the GST is payable only on the value of service and not on the statutory liabilities. Accordingly, the Appellant has submitted an application dated 27.01.2021, before the Authority for Advance Ruling Uttar Pradesh and sought Advance Ruling on following question:- (i) GST Liability on reimbursement of Employee Provident Fund ESI. 4). The Authority for Advance Ruling, vide Order No. 76/2021 dated 16.04.2021 ruled that: GST is liable to be paid @18% (9% CGST and 9% SGST) on the reimbursement of EPF and ESI contribution as the same is liable to be included in the value of supply as per section 15 of the CGST Act, 2017. 5) Being aggrieved with the Order No. 76/2021 dated 16.04.2021 , the Appellant filed this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terated the submissions already made vide appeal application dated 23.06.2021. Further, vide his letter dated 03.09.2021 Sh. T.K. Srivastava, Advocate [Authorised Representative submitted that: i. On account of certain confusion on my part I had submitted that the applicant furthermore the service covered in the subject issue is covered under the provisions of reverse charge as provided in the Act which has been defined under sub-section 98 of Section 2 of the CGST Act wherein it is provided that reverse charge means the liability to pay tax by recipient of service... ii. In this regard it is submitted that applicant is not covered under the reverse charge mechanism, but they are paying the entire tax to the service provider, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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