Supply of photography service is liable to GST

By Editor4 Goods and Services Tax Judiciary August 20, 2018 1 comment

TaxGuru Citation: 2018 taxguru.in 2199
Case Name: In re Segoma Imaging Technologies India Private Limited ( GST AAR Maharastra)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Maharashtra, Advance Rulings

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In re Segoma Imaging Technologies India Private Limited (GST AAR Maharastra)

Question 1. – Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service Tax Act, 2017 (IGST Act, 2017)?

Answer: – Answered in the affirmative.

Question 2:- Or is it a zero rated “export” supply within the meaning of Section 2(23) r/w Section 2(6) of the IGST Act, 2017?

Answer: – Answered in the Negative.

Also Read :- In re Segoma Imaging Technologies India Pvt. Ltd. (GST AAAR Maharashtra)

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASHTRA

The present application has been filed under section 97 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and the MGST Act”] by SEGOMA IMAGING TECHNOLOGIES INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions.

1. Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service Tax Act, 2017 (IGST Act, 2017)

2. Or is it a zero rated “export” supply within the meaning of Section 2(23) r/w Section 2(6) of the IGST Act, 2017?

At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act 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 the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.

02. FACTS AND CONTENTION – AS PER THE APPLICANT

The submissions, as reproduced verbatim, could be seen thus-

STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTIONS : Point 15 Statement of relevant facts having a bearing on questions raised,-