Page 173 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SHALINI MANISH MITTAL 411
1 5.3 As per Section 95 of the CGST Act, 2017, this authority can only
pass a ruling on matters or questions specified in sub-section (2) of Section 97 of
the CGST Act, 2017, in relation to the supply of goods or services or both being
undertaken or proposed to be undertaken by the applicant.
5.4 For the sake of better understanding Section 97 is reproduced as
below :
Section 97 :
(1) an applicant desirous of obtaining an advance ruling under this Chap-
ter may make an application in such form and manner and accompanied by
such fee as may be prescribed, stating the question on which the advance
ruling is sought.
(2) The question on which the advance ruling is sought under this Act,
shall be in respect of, -
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of
this Act;
(c) determination of time and value of supply of goods or services
or both;
(d) admissibility of input tax credit of tax paid or deemed to have
been paid;
(e) determination of the liability to pay tax on any goods or ser-
vices or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with re-
spect to any goods or services or both amounts to or results in
a supply of goods or services or both, within the meaning of
that term.
1 5.4 Before we decide the question raised in this application it is essen-
tial that it be first determined whether or not the activities undertaken by the ap-
plicant pertains to matters or questions specified in Section 97(2). Applicant
wishes to seek advance ruling in terms of Section 97(2)(b) and (e) of the CGST
Act, 2017.
5.5 From a perusal of transaction as discussed above in their submis-
sions, we observe that the supply of services is to entities situated outside India
and therefore to answer their question we will be required to discuss the provi-
sions of Section 13 and Section 2(6) of IGST Act, 2019, pertaining to place of sup-
ply of services.
5.6 As per the Section 97(2) of CGST Act, the questions on which ad-
vance ruling is sought under this Act, shall be in respect of, matters or issues
mentioned in Section 97(2)(a) to (g) only. We find that, “place of supply of ser-
vices” does not find mention in the said Section 97 mentioned above.
5.7 Further, the Appellate Authority of Advance Ruling (AAAR), Ma-
harashtra State, in the case of M/s. NES Global Specialist Engineering Services Pvt.
Ltd., in its Order No. MAH/AAAR/55-R/03/2019-20, dated 2-8-2019 [2019 (31)
G.S.T.L. 650 (App. A.A.R. - GST)] has made observations as under :-
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1 Paragraph number as per official text.
GST LAW TIMES  16th July 2020  173