2018 (11) TMI 337

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....17 (hereinafter referred to as the "the said GST Act"). Advance Ruling is admissible under Section 97(2)(e) & (g) of the said GST Act. The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant provides security service to the Banks. The Applicant also transports cash/coins/bullion in specially built vehicles or Customized Cash vans (CCVs). In course of such transportation, the vehicles move along National and State Highways and the Applicant pays toll charg....

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....e such goods or services in addition to the amount received for supply he provides on his own account. The above Rule provides an example by way of illustration. Corporate services firm A is engaged to handle the legal work pertaining to incorporation of Company B. Other than his service fees, A also recovers from B registration fee and approval fee for the name of the company, paid to the Registrar of Companies. The fees charged by the RoC for registration and approval of the name are compulsorily levied on B. A is merely acting as pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 5. The Applicant submitted excerpts from the agreemen....