Page 197 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 691
Advance Ruling Application (Contd.)
recipient of supply of transfer of title in goods would be eligible for ITC
or not, application not maintainable as question does not pertain to
applicant but recipient - Sections 95 and 97 of Central Goods and Services
Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 — In Re :
Automative Components Technology India Pvt. Ltd. (A.A.R. - GST - T.N.) ........... 619
— Recipient of goods and services - Maintainability - In instant case,
applicant is seeking to know whether GST was leviable on his acquiring
immovable property - Since jurisdiction of AAR is limited to queries
raised by supplier of goods and services and not to queries raised by
recipient, aforesaid application not maintainable and hence rejected -
Section 95 of Central Goods and Services Tax Act, 2017/Maharashtra
Goods and Services Tax Act, 2017 — In Re : Anju Kushal Jain (A.A.R. - GST -
Mah.) ......................................... 658
— Registered Online Information Database Access and Retrieval (OIDAR)
service provider - Manual filing of application - Permissibility -
Admittedly in present system of Electronic filing of Advance Ruling
application, a registered OIDAR service provider is unable to file
application electronically whereas an unregistered OIDAR service
provider can file such application - Since absence of Advance Ruling is
likely to result in huge tax burden on petitioner and in view of averment
by Revenue that it would take some time for upgradation of system,
petitioner directed to file physical application with Advance Ruling
Authority by depositing requisite fee within a week - Authority is
directed to entertain such application for further processing and
consideration - Section 95 of Central Goods and Services Tax Act, 2017 -
Article 226 of Constitution of India — NCS Pearson, Inc. v. Secretary, Department
of Revenue (Del.) ..................................... 25
Advance Ruling Authority - Jurisdiction - Application by recipient -
Applicant is seeking to know as to whether services of collection of taxes
being received by him are exempt from GST or not - In terms of statutory
provisions, Advance Ruling can be given in respect of supplies made or
proposed to be made by applicant - Since instant case applicant is a
recipient of service and not a supplier of service, Authority has no
jurisdiction - Application not maintainable - Section 95 of Central Goods
and Services Tax Act, 2017 — In Re : Municipal Corporation of Greater Mumbai
(A.A.R. - GST - Mah.) .................................. 371
— Jurisdiction - Export of services - Determination of place of supply -
Applicant is seeking to know as to whether Cargo Handling services to
be provided to recipient located in Nepal would amount to export of
services or not - Settled in catena of Advance Rulings as upheld by
Appellate Authority that any query relating to export of services would
involve determination of “Place of Supply” which is beyond jurisdiction
of AAR - Following these, aforesaid application not maintainable -
Section 97(2) of Central Goods and Services Tax Act, 2017 — In Re : Mayank
Vinodkumar Jain (A.A.R. - GST - Mah.) .......................... 661
Advertisement material printing on PVC sheet, classification and rate of
GST - See under PRINTING OF ADVERTISING MATERIAL ......... 626
Agricultural produce - Flowers auction on commission basis taxable under
Auctioneer service and not under Commission Agent service for
agricultural produce - See under AUCTION OF FLOWERS .......... 610
Air Travel Agent service - Amount charged from customers over and above
GST LAW TIMES  26th March 2020  293