In re Bilcare Limited (GST AAR Maharashtra)
In the present case we find that, though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services for the services to be performed. We can therefore say that the provisions of sub-Section (3)(a) of Section 13 of IGST Act, 2017 mentioned above are squarely applicable for the supply in the instant case.
Since the ‘place of supply’ is in taxable territory it is clear that the provisions of Section 2(6) of the IGST Act are not fulfilled in this case and therefore their supply cannot be considered as Export of Services as per the GST Law.
Since the ‘place of supply’ and the ‘service provider’ are in the same State, CGST and SGST are payable for this transaction.
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 MGST Act” respectively ] by M/s. BILCARE LIMITED, seeking an advance ruling in respect of the following questions.
1. Determining whether the various services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory shall be liable to Integrated Tax (herein referred to as “IGST”) or Central Goods and Service Tax (herein referred to as “CGST”) and State Goods and Service Tax (herein referred to as “SGST”) for the purpose of levy of Goods and Services Tax (GST) under the GST Law.
2. In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra.
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 any 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, the expression `GST Act’ would mean CGST Act and MGST Act.
02. FACTS AND CONTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
1. M/s. Bilcare Ltd. (herein referred to as the “Applicant”) is a company engaged in the following
