Page 172 - GSTL_30th April 2020_Vol 35_Part 5

642 GST LAW TIMES [ Vol. 35
Advance Ruling Authority (Contd.)
had shown rate of GST on said services as NIL whereas applicant’s bid
included GST - Further, in said proceedings, State GST authorities have
been made a party by applicant for information with regard to rate of
GST on aforesaid services for helping Court to decide issue - Thus,
outcome of writ petition is squarely based on rate of GST on aforesaid
services, because petitioner’s bid became higher only on account of
inclusion of GST element in the Bid - In view of above, since query raised
is an integral issue in aforesaid writ proceedings, application cannot be
admitted notwithstanding that High Court has not precluded Authority
from deciding application - Section 98(2) of Central Goods and Services
Tax Act, 2017 — In Re : Padmavathi Hospitality & Facilities Management Service (A.A.R.
- GST - T.N.) ...................................... 331
— Jurisdiction - Place of supply - Export of Services - Hyper technical view
taken by AAR not to admit at threshold application seeking advance
ruling on subject of export of services on the ground that it involves issue
relating to place of supply not enumerated in Section 97(2) of Central
Goods and Services Tax Act, 2017 - While it is true that there is no
specific mention of term ‘Place of Supply’ in any of clauses from (a) to (g)
of Section 97(2) ibid, clause (e) of said Section on ‘determination of
liability to pay tax on goods or services or both’ is wide enough to cover
all aspects relating to levy of GST - Thus, any question as to whether a
supply is zero-rated or not would ultimately mean whether supply is
leviable to GST or not - Making clause (e) wider as compared to other
pigeon hole clauses of Section ibid, legislator’s intention is clear and tax
authorities have to take correct prospective on issues relating to export of
services - In this era of globalization, foreign investors also require
certainty and precision on tax liability - In view of above, held that AAR
has jurisdiction to address aforesaid issue - Impugned order set aside and
matter transferred to AAR to admit application, hear it and pronounce
ruling under Section 98(4) ibid on merits within 3-4 months - Section
97(2) of Central Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — Sutherland Mortgage Services Inc. v. Pr. Commr. of Cus.,
CGST & C. Ex., Kochi (Ker.) ............................... 40
Advance Ruling Authority’s jurisdiction, interpretation of Section 97(2) of
CGST Act - See under INTERPRETATION OF STATUTE ............ 40
Advocate of GST fraudsters arrested as co-accused for assisting in
incorporation of bogus firms, bail admissible - See under BAIL ......... 93
Aircraft Rules, 1937 - See under VALUATION (SERVICE TAX) .......... 213
Airport Tax not includible in value of services provided by Airlines - See
under VALUATION (SERVICE TAX) ....................... 213
AIRPORTS AUTHORITY OF INDIA ACT, 1994 :
— Section 22 - See under VALUATION (SERVICE TAX) .............. 213
Alternative remedy’s availability when not a bar to entertain writ
jurisdiction - See under WRIT JURISDICTION .................. 61
Anticipatory bail granted to accused of generation of fake and fabricated
documents for availing ITC - See under BAIL .................. 19
GST LAW TIMES  30th April 2020  172