Page 98 - GSTL_23rd April 2020_Vol 35_Part 4

424 GST LAW TIMES [ Vol. 35
6.8 The fourth question relates to the provision/s in GST returns to
show the transactions of the applicant. Further the fifth and last question is not
even a question but a piece of information that “the applicant is not collecting
IGST from their customers & the same is absorbed as cost and thus impacts on
transaction value”. Both these questions are not covered under the issues pre-
scribed under Section 97(2) of the CGST Act, 2017, on which the questions can be
raised to seek advance ruling. Therefore no ruling is required to be given on the-
se questions.
7. In view of the foregoing, we pass the following :
RULING
(1) Export of services by the applicant, if any, do not attract IGST under
RCM, as the applicant becomes supplier for the said services.
(2) The services being provided by the applicant are squarely covered
under the Intermediary Services and accordingly are taxable under
forward charge mechanism, in the hands of the applicant.
(3) The payment of IGST under RCM does not arise as the applicant is a
supplier but not the recipient of import of services.
(4) No rulings are given in respect of fourth and fifth questions, as they
do not get covered under Section 97(2) of the CGST Act, 2017 and
hence out of the jurisdiction of this authority.

_______

2020 (35) G.S.T.L. 424 (A.A.R. - GST - Kar.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. Ravi Prasad M.P., Member (State Tax) and Shri Mashhood ur Rehman
Farooqui, Member (Central Tax)
IN RE : KARDEX INDIA STORAGE SOLUTION PVT. LTD.
Advance Ruling No. KAR ADRG 13/2020, dated 18-3-2020
Input Tax Credit of IGST - Imported goods being further supplied to
various industrial customers in India, therefore, used in the course or further-
ance of business - Applicant entitled to claim credit of IGST paid on imported
goods in terms of Section 20 of Integrated Goods and Services Tax Act, 2017
read with Section 16 of Central Goods and Services Tax Act, 2017. [para 12]
Place of supply - Applicant though import the goods to the port near-
est to the location of the recipient, said imported goods deemed to have been
supplied to the location of the importer, i.e., Karnataka where applicant has
obtained GST registration - Applicant can issue tax invoice with IGST to the
customer as per Section 20 of Integrated Goods and Services Tax Act, 2017 read
with Section 31 of Central Goods and Services Tax Act, 2017 for the inter-State
transaction as provided under Section 7(1) of Integrated Goods and Services
Tax Act, 2017 - Further, if applicant supplies the goods to the customers within
the State of Karnataka, such transaction shall be treated as intra-State supply
and in terms of Section 8(1) ibid and liable to issue the CGST and SGST

GST LAW TIMES  23rd April 2020  218