In re Shalini Manish Mittal (GST AAR Maharashtra) Issue- Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same Held- On perusal of the provision of section […]
It is argued by the Appellant the supplies under the present case are not being made in the conjunction with each other, as the supply of services i.e. erection, commissioning, installation, testing etc. are undertaken only after the supply of the goods, i.e. UPS systems and other accessories, have been effected to the recipient of the goods
On perusal of the provision of section 97(2), we find that the question on the determination of place of supply has not been covered in the above set of questions, on which advance ruling can be given. Therefore, we do not have jurisdiction to pass any ruling on such questions which involve the determination of the place of supply of goods or services or both.
To summarize, Manufacture, Supply, Installation and Commissioning of Lifts/ Elevators is in the nature of Works Contract activity which results in creation of an immovable property. Hence in view of the above discussions and Explanation to Section 17 of the CGST Act, we are of the opinion that the applicant is not entitled to ITC of GST paid on replacement of existing Lift/Elevator, in its premises.
From the submissions made on this issue it is seen that the applicant neither owns the said goods nor delivers the same to their customers. Applicant only facilitates the transaction between the buyer and the seller through their website and acts as an intermediary. We find that there is no sale of goods undertaken by the applicant in this case, therefore such supply will not be considered at all, as sale of goods effected by the applicant. When there is primarily, no sale of goods by the applicant, the question as to whether such supply will be considered as export sale under GST ACT does not arise at all.
As per provision of section 95 of CGST ACT, this authority can give a ruling to an applicant on matters or questions raised, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
In re Soma Mohite Joint Venture (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Notification No. 31/2017-C.T. (Rate) dated 13.10.2017). It is evident that […]
In re DTL Ancillaries Limited (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s DTL Ancillaries Ltd. vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application was filed under Section […]
In re Junior Chamber International India (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Junior Chamber International India, vide reference ARA No. 43 dated 13.09.2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application was filed under […]
Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of validity of certificates used by end-users of subject products. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters.
