Page 94 - GSTL_30th April 2020_Vol 35_Part 5

580 GST LAW TIMES [ Vol. 35

2020 (35) G.S.T.L. 580 (A.A.R. - GST - Raj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING, UNDER GST,
RAJASTHAN
S/Shri J.P. Meena, Member (Central Tax) and Hemant Jain,
Member (State Tax)
IN RE : CLAY CRAFT INDIA PVT. LTD.

Advance Ruling No. RAJ/AAR/2019-20/33, dated 20-2-2020
Services supplied by director - Remuneration to Directors - Considera-
tion paid to the Directors in relation to services provided by them to company
and not covered under clause (1) of the Schedule III to Central Goods and Ser-
vices Tax Act, 2017 as Directors not the employee of the Company - Company
located in taxable territory and Directors’ remuneration paid for services sup-
plied by Director to company - Liable to tax under reverse charge mechanism
in terms of Serial No. 6 of Notification No. 13/2017-C.T. (Rate) - Sections 2(31),
2(93) and 9(3) of Central Goods and Services Tax Act, 2017. [paras 5.7, 5.8, 5.9]
Ruling in favour of department
CASES CITED
Alcon Consulting Engineers (I) Pvt. Ltd.
— 2019 (30) G.S.T.L. 678 (A.A.R. - GST) — Relied on ...................................................... [Paras 1.5, 1.7]
Ram Pershad v. Commissioner of Income Tax — AIR 1973 SC 637 — Referred ......................... [Para 1.37]
Regional Director, E.S.I. v. Sarathi Lines (P) Ltd. — 1997 (1998) ILLJ 28 Ker — Referred ......... [Para 1.36]
REPRESENTED BY : Shri Madhu Sudan Sharma, Authorised Representa-
tive, for the assessee.
[Order]. - At the outset, we would like to make it clear that the provi-
sions of both the CGST Act and the RGST Act are the same except for certain
provisions. Therefore, unless a mention is specifically made to such dissimilar
provisions, a reference to the CGST Act would also mean a reference to the same
provision under the RGST Act. Further to the earlier, henceforth for the purposes
of this Advance Ruling, a reference to such a similar provision under the CGST
Act/RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s. Clay Craft India Pvt. Ltd., F-766A, F-766, Road No.
1D, VKI Area, Jaipur, Rajasthan 302013 (hereinafter the applicant) is fit to pro-
nounce advance ruling as it falls under the ambit of the Section 97(2)(e) given as
under :-
(e) Determination of the liability to pay tax on any goods or services or
both;
Further, the applicant being a registered person (GSTIN is 08AAACC6866D1ZO
as per the declaration given by him in Form ARA-01) the issue raised by the ap-
plicant is neither pending for proceedings nor proceedings were passed by any
authority. Based on the above observations, the applicant is admitted to pro-
nounce advance ruling.
1. Submission and interpretation of the applicant :
1.1 The applicant is engaged in the manufacture of bone China Crock-
ery, Transfer Sheet Decalcomania, other Utensils Item and Moulds & Die falling
under Chapter Heading No. 6911 10 11, 4908 10 00, 8480 10 00 & 8480 10 00 of the
GST LAW TIMES  30th April 2020  94