2020 (9) TMI 252

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.... made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". *  The issue raised by M/s Man Structurals Pvt. Ltd. Near Railway Loco, Jaipur, Rajasthan (hereinafter the applicant) to pronounce advance ruling under the ambit of the Section 97(2) (e) given as under: - c. Determination of the liability to pay tax on any goods or services or both; * Further, the applicant being a registered person (GSTIN 08AAECM0053A1Z5), as per the declaration given by him in Form ARA-01)....

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....lso applicable to their service. Therefore, in all practical purposes these directors are the employees of the company and are working as such besides being Directors of the Company. 3. It is submitted that recently certain facts events have taken place which have made the applicant to reconsider the situation afresh; that the first one which has come to the knowledge of the applicant is the decision by the Hon'ble Authority of Advance Ruling, Karnataka (Bengaluru) given in the case of M/s. Alcon Consulting Engineers (India) Pvt. Ltd. Bangluru (AR No. KAR ADRG 83/2019) dated 25.09.2019 = 2019 (10) TMI 793 - AUTHORITY FOR ADVANCE RULING, KARNATAKA. In this ruling the Hon'ble Authority of Advance Ruling has in para 5 ruled as under: ....

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....g, Jaipur also have given similar decision in the case of M/s. Clay Craft India (P) Ltd. = 2020 (4) TMI 228 - AUTHORITY FOR ADVANCE RULING RAJASTHAN. 5. That therefore, going by the above decision one interpretation emerges that the work done by our directors as an employee would also be covered and their services would be leviable to GST under clause (93) of section 2 of CGST Act 2017. However, the Hon Authority of Advance Ruling has not differentiated nor it has dealt with the possibility of a person being director of the company and simultaneously working as a director/employee also. 6. That the applicant is already paying GST under reverse charge mechanism on the on any commission paid to Director as such amount pertain to the service....