Page 155 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : PANBASE RESOURCES PVT. LTD. 393
2020 (38) G.S.T.L. 393 (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 : PANBASE RESOURCES PVT. LTD.
Order No. GST-ARA-74/2019-20/B-22-Mumbai, dated 25-2-2020
in Application No. 74
Advance Ruling Authority - Jurisdiction - Place of supply - Export of
services - Determination of place of supply - Intermediary services - Issue as to
whether commission received by Applicant in convertible foreign exchange
for rendering services as an “Intermediary” from overseas clients is an “export
of services” or ‘intra-State supply’, involves discussion of Sections 13 and 2(6)
of Integrated Goods and Services Tax Act, 2017 and requires determination of
the “Place of Supply” of the services supplied by applicant which is beyond
the jurisdiction of the Advance Ruling Authority - Section 97(2) of Central
Goods and Services Tax Act, 2017. [paras 5.3, 5.7, 7]
Application rejected
CASES CITED
Asahi Kasei India Pvt. Ltd. — 2019 (28) G.S.T.L. 172 (App. A.A.R. - GST) — Relied on ..... [Paras 5.6, 5.7]
Micro Instruments — 2019 (31) G.S.T.L. 526 (App. A.A.R. - GST) — Relied on ............. [Paras 3.3, 5.6, 5.7]
NES Global Specialist Engineering Services Pvt. Ltd.
— 2019 (31) G.S.T.L. 650 (App. A.A.R. - GST) — Relied on ........................................... [Paras 5.5, 5.7]
Sabre Travel Network India Pvt. Ltd.
— 2019 (27) G.S.T.L. 754 (App. A.A.R. - GST) — Relied on ........................................... [Paras 5.6, 5.7]
Segoma Imaging Technologies India Pvt. Ltd.
— 2020 (32) G.S.T.L. 135 (App. A.A.R. - GST - Mah.) — Relied on ............................... [Paras 5.6, 5.7]
[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” respectively) by M/s. PANBASE RESOURCES PRIVATE LIMITED,
the applicant, seeking an advance ruling in respect of the following questions.
1. Whether the “Commission” received by the Applicant in the convert-
ible foreign exchange for rendering services as an “Intermediary” from overseas
clients, on account of....
(a) Trade in goods between an exporter abroad receiving such services
and an Indian importer of goods, is an “export of services” falling
under Section 2(6) & outside the purview of Section 13(8)(b), attract-
ing zero-rated tax under Section 16(1)(a) of the Integrated Goods
and Services Tax Act, 2017?
(b) If the answer to the question above is in the negative, whether the
impugned supply of service forming as integral part of the cross-
border sales/purchase of goods, will be treated as an “intra-State
supply” under Section 8(1) of the IGST Act read with Section 2(65)
of the MGST Act. Attracting CGST/MGST? And at what rate?

GST LAW TIMES  16th July 2020  155