Page 95 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : FOM ALUMINIUM MACHINES PVT. LTD. 421
well as M/s. Universal Pack s.r.l, Italy - Accordingly, supply of services of the
applicant under these transactions squarely falls under Intermediary services
and taxable under forward charge mechanism - Section 2(5) of Central Goods
and Services Tax Act, 2017 - Section 2(13) of Integrated Goods and Services Tax
Act, 2017. [paras 6.5(a), 6.5(b), 6.6]
Ruling in favour of department
REPRESENTED BY : Shri Parvatharaj S.B., Authorised Representative, for
the Assessee.
[Order]. - M/s. Fom Aluminium Machines Pvt. Ltd., 3rd Phase, Peenya
Industrial Area, Bangalore-560 058, having GSTIN Number 29AABCF2601E1Z5,
have filed an application for Advance Ruling under Section 97 of CGST Act,
2017, KGST Act, 2017 read with Rule 104 of CGST Rules, 2017 & KGST Rules,
2017, in Form GST ARA-01, discharging the fee of Rs. 5,000/- each under the
CGST Act, 2017 and the KGST Act, 2017.
2. The Applicant is a private limited company, registered under the
provisions of the Goods and Services Tax Act, 2017. The applicant states that
they are importers & traders of Aluminium working machinery; they import ma-
chines from their parent company in Italy and market the same in domestic area;
they have only one office in India, located at Peenya, Bangalore to cater across
the country; they are engaged in Sales, Service & Admn. Personnel to run the
business. The applicant had not furnished any relevant facts having a bearing on
the questions raised in the instant application and also not furnished their inter-
pretation of law i.e. their view point on issues raised in the questions with the
application.
3. The applicant, in view of the above, has sought advance ruling in re-
spect of the following questions :
(1) Is Our Export of Services attract IGST under RCM?
(2) Is our Services considered as Intermediary Services?
(3) Is IGST paid under RCM eligible to ITC?
(4) Provision in GST Returns to show the transactions.
(5) We are not collecting IGST from our Customer and is absorbed as Cost-
impact on the transaction value?
Personal Hearing/Proceedings held on 21-11-2019 :
4. Sri Parvatharaj S.B., Authorised Representative of the applicant ap-
peared for personal hearing proceedings held on 21-11-2019 & furnished copies
of sample invoices; copies of agreements entered by the applicant with their par-
ent company M/s. Fom Industrie s.r.l, Italy and also by the applicant with M/s.
Universal Pack s.r.l, Italy; a brief description about their business & reiterated the
facts narrated in their application.
5. The following facts emerge from the documents furnished during
the personal hearing.
(a) The applicant company is a subsidiary of M/s. Fom Industrie s.r.l,
Italy, a Manufacturer of Aluminium working Machinery.
(b) The applicant is engaged in the business of Importing, Trading &
Serving of Aluminium & UPVC Working Machinery. These ma-
chines are used for manufacturing Aluminium Doors, Windows &
Facades.
GST LAW TIMES  23rd April 2020  215