TaxTMI 
TaxTMI 
2021 (1) TMI 434
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....gorised as 'Business Auxilliary Services'; that after implementation of GST, they had started to pay IGST and in GSTR-1 they had shown the same under Export of services; that over and above they are also involved in export of goods and they had made export with payment of duties; that because of export of services, problems have arisen in ICEGATE site and they could not get their refunds due to mismatch in the amounts and that they had paid IGST upto 31.03.2018. 3. The applicant further stated that due to the above error, they inquired with the GST call services in the Department and came to know that they were liable to pay CGST and SGST and that the same was required to be shown in GSTR-1 under B2C transaction; that thereafter they sta....
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....ssimilar provisions, a reference to the CGST Act would also mean a reference to similar provisions of the GGST Act. 6. In this case, the moot point to be decided is as to whether the services provided by the applicant are liable to CGST and SGST or IGST? For this, we first need to know the nature of the transaction carried out by the applicant. As per the submission of the applicant, they have entered into an agreement with Tsudokoma Corporation, Japan to sell their machinery and against the said services, they are receiving commission income from Japan in foreign currency. Based on the submission of the applicant as well as the arguments and discussions made by the representative of the applicant during the course of personal hearing, i....
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.... liability is 18% and reads as under: S.No. Chapter, Section, Heading or Group Description of service Rate (per cent.) Condition 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission' - Services of electronic whole sale agents and brokers, - Services of whole sale auctioning houses. 18 --- 6.2 Also, as per Notification No:11/2017-Central Tax(Rate) dated 28.06.2017, the said service appears at Sr.No.5 on which GST liability ....
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....cept the services specified in sub-sections (3) to (13) shall be the location of the recipient of services: Provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services. (3) The place of supply of the following services shall be the location where the services are actually performed, namely: - (a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services: Provided that when such services are provided from....
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.... services ancillary to such admission or organisation, shall be the place where the event is actually held. (6) Where any services referred to in sub-section (3) or sub-section (4) or sub-section (5) is supplied at more than one location, including a location in the taxable territory, its place of supply shall be the location in the taxable territory. (7) Where the services referred to in sub-section (3) or sub-section (4) or sub-section (5) are supplied in more than one State or Union territory, the place of supply of such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the value for se....