Case Law Details
In re Cummins Technologies India Private Limited (GST AAR Maharashtra)
The applicant has sought clarification in respect of various services rendered by them to their group company situated abroad, as to whether such services being supplied by them for consideration to an overseas group company, the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to ‘Zero rated supply’. We now reproduce the question raised by them in the subject application which is as under:-“Whether the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to Zero rated supply?.
This authority can give rulings only as per the provisions mentioned in Sections 95 and 97 of the Act. Section 95 says that the term ‘advance ruling’ means a decision provided by this authority to the applicant on matters or questions specified in subsection 2 of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
We find from the above provisions of section 95, there are the conditions for filing of advance ruling application i.e. the applicant shall ask the question in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by them on matters or questions specified in subsection 2 of Section 97, and to that extent only shall the authority answer/give a ruling to those category of issues.
From the perusal of the question it is seen that their query is with respect to “assessment of their supplies based on taxability”. Such query does not fall under any of the clauses mentioned from (a) to (g) of subsection (2) of section 97 of CGST ACT. Hence we refrain from answering their question.
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