Case Law Details
In Re. IT Development Agency (ITDA), Govt. of Uttrakhand, Dehradun (GST AAR Uttrakhand)
1. This is an application under Sub-Section (1) of Section 97 Act and the rules made thereunder filed by Project Co-ordinator (Finance & Admin.), ITDA, Govt. of Uttrakhand, Dehradun registered under GST bearing No. 05MRTPO1359B1DC seeking an advance ruling on the question whether the services or material procured by ITDA from Govt. / Govt. Authority is exempt from GST.
2. Advance Ruling under GST means a decision provided by or the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
3. The Joint Commissioner, State Tax, Dehradun Circle vide his letter dated 10.05.2018 has submitted that the question raised by the applicant do not fall under Section 97(2) of UKGST ACT, 2017. In this context, we find that as per Section 97(1) of CGST/SGST Act, 2017, “An applicant ………………., stating the question on which the advance ruling is sought.” Further as per Section 95(c ) of CGST/SGST Act, 2017, “applicant means any person registered or desirous of obtaining registration under this Act. ” As per record, we find that the M/s ITDA is registered under GST bearing registration no. 05MRTPO1359B1DC, therefore falls under the definition of “applicant” (supra) and can sought advance ruling on the questions mentioned in Section 97(2) of CGST/SGST Act, 2017. On going through the application we find that the applicant has sought advance ruling on the question whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST. In this regard we find that as per Section 97(2)(e) of CGST/SGST Act, 2017 the advance ruling can be given on “determination of the liability to pay tax on any goods or services or both. In the present case applicant has sought advance ruling in respect of leviability of GST, if any, on the services or material procured by them from Govt./Govt. Authority, terms of said Section 97(2)(e) of CGST/SGST Act, 2017 application is hereby admitted.
4. Accordingly opportunity of personal hearing was granted to the applicant on 28.05.2018. Shri Damanpreet Singh , FCA appeared for personal hearing on behalf of the applicant and reiterated his submission as given in the application.
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