Page 144 - GSTL_2nd April 2020_Vol 35_Part 1

46 GST LAW TIMES [ Vol. 35
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India.”
12. Section 13 of the IGST Act deals with “Place of supply of services where
location of supplier or location of recipient is outside India.” Section 16 deals with “Ze-
ro-rated supply”. Thereafter, the Advance Ruling Authority has proceeded to
observe that the entire issue is intrinsically related to determination of “place of
supply” or the service by the petitioner and has noted that in this case, the suppli-
er of services is located in India and the recipient of services is located outside
India. Further that as per Section 13 of the IGST Act, the liability to pay tax is de-
pendent upon ‘place of supply’.
13. Sections 95 to 100 of the CGST Act, 2017 provide as follows :
“Section 95. Definitions. - In this Chapter, unless the context otherwise re-
quires, -
(a) “advance ruling” means a decision provided by the Authority
or the Appellate Authority to an applicant on matters or on
questions specified in sub-section (2) of Section 97 or sub-
section (1) of Section 100, in relation to the supply of goods or
services or both being undertaken or proposed to be under-
taken by the applicant;
(b) “Appellate Authority” means the Appellate Authority for Ad-
vance Ruling referred to in Section 99;
(c) “applicant” means any person registered or desirous of ob-
taining registration under this Act;
(d) “application” means an application made to the Authority
under sub-section (1) of Section 97;
(e) “Authority” means the Authority for Advance Ruling referred
to in Section 96.
Section 96 of the CGST Act, 2017 reads as follows :
“Section 96. Authority for advance ruling. - Subject to the provisions of
this Chapter, for the purposes of this Act, the Authority for advance ruling
constituted under the provisions of a State Goods and Services Tax Act or
Union Territory Goods and Services Tax Act shall be deemed to be the Au-
thority for advance ruling in respect of that State or Union territory.”
Section 97 of the CGST Act, 2017 reads as follows :
“Section 97. Application for advance ruling. - (1) An applicant desirous
of obtaining an advance ruling under this Chapter may make an applica-
tion in such form and manner and accompanied by such fee as may be pre-
scribed, 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;

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