Page 102 - GSTL_6th August 2020_Vol 39_Part 1

28 GST LAW TIMES [ Vol. 39

2020 (39) G.S.T.L. 28 (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 : FUTUREDENT

Order No. GST-ARA-59/2019-20/B-28-Mumbai, dated 11-3-2020
in Application No. 59
Advance Ruling application - Maintainability of - Applicant not un-
dertaken the supply in the subject case, and also not proposing to undertake
the supply but is a recipient of services from a person situated abroad - Ac-
cordingly, application cannot be admitted - Section 95 of Central Goods and
Services Tax Act, 2017. [para 5.4]
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” respectively) by M/s. FUTUREDENT, the applicant, seeking an ad-
vance ruling in respect of the following questions.
(1) Whether Futuredent is required to pay IGST under reverse charge
mechanism on intermediary services received from Fair Relations
GmbH (Germany)?
(2) If answer to above question is yes (i.e. GST payable), Since Future-
dent has other business verticals as well in the same entity, whether
Futuredent will get ITC on such RCM paid?
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 “Fair Relations GmbH” (FR) is an international consulting and ser-
vice company for the exhibition industry, market research, mergers and acquisi-
tions, organizing and marketing of trade shows and various other services. It is
the provider of intermediary service, located in Germany and does not have
PAN in India.
2.2 Mr. Anil Arora partner in “Futuredent” (applicant), met the man-
agement of FR in Germany during a trade show and FR proposed to provide ap-
plicant with intermediary service to identify a potential buyer for “Famdent”
exhibition, trade and awards business.
2.3 FR introduced M/s. Messe Dusseldorf Germany (MDG), who fur-
ther introduced their India subsidiary “M/s. Messe Dusseldorf India Private
Limited” (MDIPL) to applicant company.
GST LAW TIMES  6th August 2020  102