Page 135 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : LEAR INDIA ENGINEERING LLP 373
(2) If the facility provided hy a taxpayer for transportation of employ-
ees is not obligatory under any law, for the time being in force then
no ITC will be available to such a taxpayer. The applicant will how-
ever be eligible to claim ITC for the service supplied at 12% GST
Rate if the conditions laid down in the second proviso to Section
17(5)(b) are satisfied.

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2020 (38) G.S.T.L. 373 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : LEAR INDIA ENGINEERING LLP

Order No. GST-ARA-25/2019-20/B-19-Mumbai, dated 25-2-2020
in Application No. 25
Advance Ruling Application - Maintainability of - Question as to
whether Design and Development services provided by applicant in respect of
various automotive applications to its overseas group companies classifiable
as ‘Online Information Database Access and Retrieval services’, already pend-
ing before the Department under the provisions of this Act as seen from the
SCN issued to the applicant on 27-8-2018 - Accordingly, application not admit-
ted in view of the provisions of Section 98(2) of Central Goods and Services
Tax Act, 2017. [paras 5.4, 5.6]
Application rejected
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and
MGST Act”] by M/s. Lear India Engineering LLP, the applicant, seeking an ad-
vance ruling in respect of the following questions.
(1) Whether the design & Development services provided by Lear India
to Lear entities situated abroad would amount to Export of service.
(2) Whether the design & Development services provided by Lear India
to Lear entities situated abroad would fall under the category of
OIDAR services.
At the outset, we would like to make it clear that the provisions of both the CGST
Act and the MGST Act are the same except for certain provisions. Therefore, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the MGST
Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a
reference to “GST Act” would mean CGST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions made by the applicant are as under :-
2.1 Lear India Engineering LLP (hereinafter referred to as “Applicant’')
GST LAW TIMES  16th July 2020  135