In re Panbase Resources Private Limited (GST AAR Maharashtra)
Issue- Whether the “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients, on account of-
a. Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an “export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
b. If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an “intra -state supply” under Section 8(1) of the IGST Act read with Section 2(65) of the MGST Act. Attracting CGST/MGST? And at what rate?
Held-
The questions posed by the applicant involve determination of place of supply of the services provided, as the applicant considering himself as intermediary, has asked for a ruling on whether the services qualify to be an export or an intra-state supply of the services.
From the provisions of Section 97(2) of the CGST Act 2017, it is apparent that question on determination of the place of supply has not been covered in the above set of questions on which advance ruling can be given. Hence, the application of the applicant does not merit consideration and should he rejected.
