Case Law Details
In re Sadashiv Anajee Shete (GST AAR Maharashtra)
In the present case we find that applicant and recipient are not related persons and price received is sole consideration. We further see that these services are given by the applicant in his business models to choose the type of model. In all the three business models we find that consideration is first received by him on online as a whole and thereafter major part of it, is given to Pundits who are having an agreement with the applicant to provide their services as and when it is requisitioned but they are not the applicant’s employees but are providing their services independently. The actual basic services like puja , abheshek etc are performed by the pundits or Brahmins which are exempted by nature of notification issued under GST ACT. The commission portion is received to the applicant out of total consideration received online from the service recipient. As per the provisions of law the commission is the supply of service and it would be the value on which he would be liable for GST on the Applicant would be liable to pay GST on the value of commission received from website users not total amount received.
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”] by Sadashiv Anajee Shete, the applicant, seeking an advance ruling in respect of the following questions.
1. Whether exemption under Sr. No. 13 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017 is applicable to the Applicant?
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for the purpose of claiming ITC on their purchase of service or goods every person need to register .
if the applicant is an end consumer how he can’t claim ITC . kindly provide me a suggestion on my view of point .
is every consumer need to register?