TaxTMI 
TaxTMI 
2023 (2) TMI 875
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....t clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant submits that he has entered into a leasing agreement with the Shyama Prasad Mookerjee Port, Kolkata (hereinafter referred to as SMPK), a body incorporated under the Ministry of Ports, Shipping and Waterways, Government of India, wherein, the SMPK has agreed to lease a industrial plot of land at Taratala Road for a period of thirty years (30 years) for setting up commercial office complex. The allotment of the plot has been done vide letter bearing number Lnd. 6063/22/2869 dated 21.09.2022. 1.3 The applicant submits further that as per the allotment letter supra, it has been agreed ....
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.... 101C, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; Section 95 (c) "applicant" means any person registered or desirous of obtaining registration under this Act; Section 97 (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of, - (a) classification of any goods or services or both (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both (d) admissibility of input tax credit of tax paid or deemed to have been paid (e) determination of the liability to pay tax on any goods or services or both (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that....
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....ying to the Government. Further, in the definition of advance ruling, the word mentioned as supply of goods or services or both, not as a supplier of goods or services or both means, both the inward supplier (that is recipient) and outward supplier (that is supplier). If the AAR applies only for supplier not for the recipient, then such a view may be considered to be violating the principles of constitution. 1.7.8 Thus, since the word used in the statute is applicant and the applicant can either be a supplier or a recipient of goods/services, the application should not be rejected on the ground that the applicant is acting as a service recipient in the case. Interpretation of an exemption notification can be used by either the supplier or the recipient of services/goods. In the case of the applicant, since KoPT had not approached the authority, the applicant had approached the authority for a ruling. 1.7.9 It is also made clear by section 103 of the Act that the said ruling would be binding only on the applicant who had sought the ruling and the on the concerned officer or the jurisdictional officer in respect of the applicant. The section nowhere specifies that the said ruling w....
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....utward and inward supply so as to entitle the applicant to file this application as a recipient of services. 1.10 In the instant case, the applicant being the recipient of services has sought an advance ruling on the applicability of the exemption notification i.e., whether the services to be provided to him by the supplier can be regarded as an exempt supply or not. "Exempt supply" as defined in clause (47) of section 2 of the GST Act means 'supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply'. Further, 'aggregate turnover' as defined in clause (6) of section 2 means 'the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess'. A conjoint reading of section 2(6) and 2(47) clearly d....