Question on which AAR sought and discussions made
-The applicant sought ruling on requirement of registration under Odisha Goods and Services Act, 2017 & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited
-Whether GST is payable on RCM basis by OPTCL in relation to import of services from Applicant
Facts of the case
1. Applicant has entered into an agreement dated 13 April,2018 for providing consultancy services to Indian company Odisha Power Transmission Corporation Limited (OPTCL) for Odisha Transmission System Improvement Project, Odisha.
2. Other terms of agreement include-
|Year/Month||No. of days|
|Oct. 2021||15 days|
|Nov. 2021||15 days|
|Dec. 2021||15 days|
|Jan. 2022||30 days|
|Feb. 2022||15 days|
Queries answered by Representative CA in Personal Hearing
Query 1 Whether Applicant holds office in India?
Query 2: Whether applicant holds PAN under Income tax laws?
Reply: Company is registered as a Foreign Company with PAN AADCT2593H
GST is leviable on basis of place of supply and location of supplier of services.
Place of supply means the place from which services are supplied.
According to Section 2(15) of IGST Act, 2017, location of supplier of services means-
1. Where a supply is made from a place of business for which registration has been obtained, the location of such place of business.
2. Where a supply is made from a place other than place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment.
3. Where a supply is made from more than 1 establishment, whether a place of business or fixed establishment, the location of establishment most directly concerned with the provision of supply.
4. In absence of such places, the location of the usual place of residence of the supplier.
Following is analyzed from the documents and agreement provided by the applicant –
Application of Legal Provisions to given case
Ruling by AAR