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Case Law Details

Case Name : In re Telstra Telecommunication Pvt. Ltd. (GST AAR Maharastra)
Appeal Number : Order No. GST-ARA/2018-19/B-12 82
Date of Judgement/Order : 23/01/2019
Related Assessment Year :
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In re Telstra Telecommunication Pvt. Ltd. (GST AAR Maharastra)

Applicant who is recipient of services cannot obtain GST advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply.

Before we decide the question raised in this application it is essential that it be first determined whether or not the activities undertaken by the applicant pertains to matters or questions specified in Section 97(2). Applicant has raised following question:

1. Applicant wishes to seek advance ruling in terms of Section 97(2)(e) of Central Goods and Services Tax Act 2017, “Whether the supplier is to charge Integrated Tax on supply of leased circuit facility to the Applicant, where the leased circuit is installed in more than one State or Union territory and the contract or agreement doesn’t specifically provide the proportion of service provided in each state?”

2. Applicant also wishes to seek advance ruling in terms of Section 97(2)(d) of CGST Act 2017, “If the answer to the above question is affirmative, can the Applicant avail Input Tax Credit of the tax charged by the supplier of leased circuit facility?”

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