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TMI Blog2024 (7) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... under Goods & Services Tax Act, 2017. 2. Brief facts are that the petitioner is registered under the Goods and Services Tax Act, 2017 and is engaged in transmission of electricity. During the course of business, petitioner engages contractors. In course of execution of contract supply of material ex-work is made. The contractor transports goods and raises invoice for transportation. The petitioner filed an application for an advance ruling on the issue as to whether in facts of the case, transportation of goods is exempt under Serial No.18 of Notification No.12/2007 Central Tax (Rate) (for short 'Notification'). The AAR held application under Section 97 of the Central Goods and Service Tax Act, 2017 (for short 'CGST Act') is not maintainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be undertaken by the applicant. Clause (b) defines Appellate Authority for advance ruling as referred to in Section 99. Under Clause(c) 'Applicant' is defined as any person registered or desirous of obtaining registration under the Act. Application under Clause (d) means an application made to the Authority under Section 97(1). 8. Section 97(1) provides that application for advance ruling can be filed by any applicant desirous of getting an advance ruling. An application stating question to be asked is to be made in the prescribed manner and accompanied by fee prescribed. Section 97(2) prescribes the issues for which the question for advance ruling can be sought. Clause (b) of Sub-Section 2 "applicability of notification issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be appropriate to consider the definitions of Reverse Charge, Supplier & Taxable Person. Section 2(98) defines "reverse charge" as liability of recipient to pay tax instead of the supplier, for categories of supply of goods or services or both notified under Sub-Section (3) or Sub-Section (4) of Section 9 of CGST Act or under Sub-Section(3) or Sub-Section (4) of Section 5 of the Integrated Goods & Services Tax Act. Supplier as per Section 2 (105) is a person supplying goods or services or both and shall include an agent acting on behalf of supplier, in relation to goods or services or both supplied. Section 2(107) defines 'taxable person' as a person registered or liable to be registered under Section 22 or section 24. 11. Supplier hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified in sub-section (2) of section 97 or sub-section (1) of section 100 (or of section 101C), in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant". The latter part of the definition in relation to supplier of goods or services or both being undertaken or proposed to be undertaken by the applicant does not restricts the scope of definition of applicant. There is no embargo that a person liable to pay tax on reverse charge basis cannot file an application for advance ruling. 15. It cannot be lost sight that Section 95 starts with "in this chapter, unless the context otherwise requires" thereby leaving leverage for an interpretation to be given to the defined word in context ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore in finding out the meaning of the word "insurer" in various sections of the Act, the meaning to be ordinarily given to it is that given in the definition clause. But this is not inflexible and there may be sections in the Act where the meaning may have to be departed from on account of the subject or context in which the word has been used and that will be giving effect to the opening sentence in the definition section, namely, unless there is anything repugnant in the subject or context. In view of this qualification, the court has not only to look at the words but also to look at the context, the collocation and the object of such words relating to such matter and interpret the meaning intended to be conveyed by the use of the words u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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