TMI Blog2022 (11) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... apply to the recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both, where the tax shall be paid on reverse charge basis by the recipient. Thus the recipient of service is liable to pay GST in respect of the services notified under Section 9(3) of the Act, ibid read with Notification 13/2017-Central Tax(Rate). It is pertinent to mention that GST is levied on the supply of service and liability is fastened independently for each of the supplies. Levy of tax or otherwise on a particular supply does not have a bearing on the taxability of other supplies received or provided by a taxpayer. Thus the exemption provided to the outward supplies of the applicant does not have a beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determination of the liability to pay tax on any goods or services or both and hence is admissible under Section 97(2)(e) of the CGST Act 2017. 4. BRIEF FACTS OF THE CASE: The applicant furnished the facts relevant to the issue that they are the manufacturer and supplier of animal feeds, classifiable under HSN 23099020, which are exempted from GST vide entry No. 102 of the Notification No.02/2017-Central Tax (Rate) dated 28.06.2017; they use the services of Goods Transport Agencies (GTA) to transport their products/goods and pay the freight/transportation charges to the transport operators; GTA services fall under Reverse Charge Mechanism (RCM) vide entry No.01 of the Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017; they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are the manufacturer and supplier of animal feeds, classifiable under HSN 2309 90 20, exempted from GST vide entry No. 102 of the Notification No.02/2017-Central Tax (Rate) dated 28.06.2017. They utilise the services of Goods Transport Agencies (GTA), to transport their products, and Security Services which are covered under Reverse Charge Mechanism (RCM) in terms of entry numbers 01 14 respectively of the Notification 13/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No.29/2018-Central Tax (Rate) dated 31.12.2018. In view of this the applicant sought advance ruling in respect of the question as to whether they are liable to pay GST under RCM on the GTA Security services utilized as their outward supply is exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of central tax leviable under section 9 of the said Central Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table. The relevant entries of the table are appended below. Table SI. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1 Supply of Services by a goods transport agency (GTA) 1a[, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under or governed by the Factories Act, 1948(63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus the recipient of service is liable to pay GST in respect of the services notified under Section 9(3) of the Act, ibid read with Notification 13/2017-Central Tax(Rate). It is pertinent to mention that GST is levied on the supply of service and liability is fastened independently for each of the supplies. Levy of tax or otherwise on a particular supply does not have a bearing on the taxability of other supplies received or provided by a taxpayer. Thus the exemption provided to the outward supplies of the applicant does not have a bearing on the GST liabilities under reverse charge basis on the supplies received by the applicant. 12. In view of the foregoing, we pass the following RULING The applicant is liable to pay GST un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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