2020 (2) TMI 535

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....R JAIN, the applicant, seeking an advance ruling in respect of the following question: The Applicant requests this Authority to decide as to whether the aforesaid services proposed to be rendered qualify as Export of Services" under Section 2(6) of the Integrated Goods & Services Tax Act, 2017 or not. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mea....

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.... shall be exempt from Customs duty and from all transit duties and charges. 2.5 The applicant is required to coordinate with the agencies at Customs station at port for its clearance for further transhipment. Further, the applicant assists the company at border check post of Nepal for its onward movement to the factory of company. Thus services are provided by applicant at the Customs station at port and at border check post of both the source and destination countries. For the services so provided, the company pays the applicant fees in foreign currency or its equivalent currency in INR. 2.6 The applicant has reproduced the provisions of Section 2(6) of the IGST Act and submitted that all the conditions mentioned therein are satisfie....

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....ndertaken by the applicant pertains to matters or questions specified in Section 97(2). 5.3 From a perusal of transaction as discussed above in their submissions, we observe that the supply of services is to an entity situated outside India and therefore to answer their question we will be required to discuss the provisions of Section 13 and Section 2(6) of IGST Act, 2019, pertaining to export of services. Thus, to decide the issue, this authority will have to discuss the place of supply in the subject case since "Export Of services" means the supply of any service when, (i) The supplier of service is located in India; (ii) The recipient of service is located outside India; (iii) The place of supply of service ....

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....2(6) of IGST ACT laid down in respect of export of services and above discussed provision laid down in section 97(2) of the CGST Act, 2017 encompassing the specific questions, which are sought under advance ruling, it can decisively be inferred that the questions raised by the respondent before Advance Ruling Authority were beyond the scope and jurisdiction of Advance Ruling, and hence do not warrant any ruling thereon". 5.6 We also find that Appellate Authority of Advance Ruling, Maharashtra State (AAAR) has taken the same views on the similar matters before them namely, M/s. Micro Instrument (Mrs.Vishakha Prashant Bhave), vide appeal order no. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019 = 2019 (11) TMI 475 - APPELLATE AUTHORITY FOR ADVA....