TaxTMI 
TaxTMI 
2021 (4) TMI 559
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....tion and that these foreign clients can use their instruction on the same meeting id and password and also they are making payment to the bank account of the applicant in foreign convertible exchange; that they are collecting full course fees at the time of registration of participant; that the training programme is called 'Exploring Potential and Achieving Dreams' popularly known as ePaD for Indian clients which will be purely on digital media and there is no physical movement of either the supplier or the recipient. The applicant has also stated that they are planning to appoint one person for marketing their services in their respective country and they also plan to pay commission to such person based on fixed percentage as mutually agreed between both of them; that the person will arrange participants for their service and all the participants will make payment directly to the bank account of the applicant in foreign convertible exchange and thereafter, they will make payment on monthly basis to such person as a commission after collection of fees from the participant chosen course by reference for him or her. The applicant has asked the following questions seeking Advance Ruli....
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....pply will be the place of recipient of service i.e. foreign country and this service will be considered as export of service, hence this supply will be considered as zero rated supply and IGST will not be payable on this transaction. 4. Thereafter, in pursuance of the personal hearing held on 23.12.2020, the applicant has provided a detailed submission on the nature of services/brief about their activities provided by them in Annexure-B which was received in this office on 05.01.2021. The applicant has submitted that their mission is the expansion of unlimited power which remains idle in every human being and the motto of their organization is as follows: Idea Human Potential Is Unlimited Every human is on a journey of evolution to be a super-human. Every human is unique & brimming with potential. Most people either are unaware of their potential or don't know how to explore it. Vision Make a Difference to Life Touched Unnati is committed to touch millions of lives to make a difference. Mission Exploring Potential * Achieving Dreams We believe the purpose of life is evolution of the 'Self' to higher level of consciousness and adding value of other. Values Com....
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....ng) Participative in house program for building a strong and understanding team member.(7 half day weekly sessions | 2 nights /3 days in outdoor setting) 6. The applicant has stated that they are providing all the above services to people in India and now they want to expand their profession and provide service to persons across the globe. The applicant wants to know whether any GST Liability comes in to the picture on providing services through ZOHO application to persons belonging out of India. DISCUSSION & FINDINGS: 7. We have considered the submissions made by the applicant in their application for advance ruling, additional submissions submitted by them (received in this office on 05.01.2021) as well as the arguments/discussions made by their representative Shri Kalpesh Chaudhary at the time of personal hearing. We have also considered the issues involved on which Advance Ruling is sought by the applicant. 8. At the outset, we would like to state that the provisions of both the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissi....
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....n respect of the aforementioned activities carried out/services provided by the applicant as stated at (i) and (ii) of para-9 above. However, no copies of such contract/agreement have been submitted by the applicant so far. The applicant, vide their submission given by them in pursuance of the personal hearing (received in this office on 05.01.2021) have submitted a brief note on the motto of their organization as well as the various courses/programmes conducted by them. In this regard, we have to emphasise here that in absence of the contract/agreement and without going through the conditions/provisions of the contract/ agreement made by the applicant in the above matter, it will not be possible for us to determine the nature of services provided or the liability of GST on commission payable to foreign agent related to service provided out of India and would therefore, not be in a position to give a decision in the said matter. Further, looking to the nature of questions raised by the applicant seeking Advance Ruling on the same, we find it prudent to refer to the definition of 'Advance Ruling' as provided under Section 95(a) of the CGST Act, 2017 and thereafter go through the pro....
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....pellate Authority for Advance Ruling: (i) Case of M/s. Asahi Kasei India pvt.ltd. {Order No. MAH/AAAR/SS-RJ/01/2019-20, dated 19-6-2019 in Appeal No. MAH/GST-AAAR-01/2019-20} wherein it was held that the Advance Ruling Authority had clearly transcended its scope and jurisdiction by deciding upon question related to export of services which also involved determination of place of supply which was outside the scope of jurisdiction of the Authority for Advance Ruling and accordingly modified the ruling of the Advance Ruling Authority vide the above order. (ii) Case of M/s. Micro Instruments {Order No. MAH/AAAR/SS-RJ/26/2018-19, dated 22-3-2019 in Appeal No. MAH/GST-AAAR-26/2018-19 wherein assessee was providing services of procuring orders from customers in India for procurement of advanced laboratory instruments from its German principal. It was held as under: "39. Coming to the present case, we observe that to determine which levy, whether export, or CGST or IGST, will be imposed on said supply of 'intermediary services' of the appellant, we will have to determine place of supply. Then only we can determine the nature of levy, as to whether the same qualifies as an export. We ....