Page 171 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SHALINI MANISH MITTAL 409
2020 (38) G.S.T.L. 409 (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 : SHALINI MANISH MITTAL
Order No. GST-ARA-64/2019-20/B-21-Mumbai, dated 25-2-2020
in Application No. 64
Advance Ruling - Jurisdiction - Place of supply - Export of service -
Online or telephonic IT coaching services to overseas corporates, individuals
or any other overseas entities where consideration is received in Foreign
Exchange - Issue as to whether such services qualify as export of service, re-
quire discussion of provisions of Sections 13 and 2(6) of Integrated Goods and
Services Tax Act, 2017, pertaining to place of supply of services, which is be-
yond the jurisdiction of Advance Ruling Authority - Application not main-
tainable - Section 97(2) of Central Goods and Services Tax Act, 2017. [paras 5.5,
5.6, 5.10, 6]
Application rejected
CASES CITED
Asahi Kasei India Pvt. Ltd. — 2019 (28) G.S.T.L. 172 (App. A.A.R. - GST) — Relied on ..... [Paras 5.8, 5.9]
Micro Instruments — 2019 (31) G.S.T.L. 526 (App. A.A.R. - GST) — Relied on .................... [Paras 5.8, 5.9]
NES Global Specialist Engineering Services Pvt. Ltd.
— 2019 (31) G.S.T.L. 650 (App. A.A.R. - GST) — Relied on ........................................... [Paras 5.7, 5.9]
Sabre Travel Network India Pvt. Ltd.
— 2019 (27) G.S.T.L. 754 (App. A.A.R. - GST) — Relied on ........................................... [Paras 5.8, 5.9]
Segoma Imaging Technologies India Pvt. Ltd.
— 2020 (32) G.S.T.L. 135 (App. A.A.R. - GST - Mah.) — Relied on ............................... [Paras 5.8, 5.9]
[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. SHALINI MANISH MITTAL , the applicant,
seeking an advance ruling in respect of the following question.
“Whether online or telephonic educational coaching from India for cor-
porate, individuals or any other entities residing required outside India
is subject to GST and if so under which category is it taxed and sec-
tion/notification covered for the same”?
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,
the expression ‘GST Act’ would mean CGST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions made by the applicant is as under :-
2.1 Ms. Shalini Manish Mittal, the applicant, is rendering online or tel-

GST LAW TIMES  16th July 2020  171