Page 106 - GSTL_6th August 2020_Vol 39_Part 1

32 GST LAW TIMES [ Vol. 39
ORDER
7. For reasons as discussed in the body of the order, the questions are
answered thus -
Question 1. Whether Futuredent is required to pay IGST under reverse
charge mechanism on intermediary services received from
Fair Relations GmbH (Germany)?
Answer :- Not answered in view of discussions made above.
Question 2. If answer to above question is yes (i.e. GST payable), Since
Futuredent has other business verticals as well in the same
entity, whether Futuredent will get ITC on such RCM
paid?
Answer :- Not answered in view of answer to question number 1
above.

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2020 (39) G.S.T.L. 32 (A.A.R. - GST - T.N.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : RAJESH RAMA VARMA
Order No. 20/ARA/2020, dated 24-4-2020 in Application Sl. No. 50
Consultancy services - Applicant engaged in the business of providing
IT software related consulting services in the area of Oracle ERP w.r.t. Oracle
Financials - Support services provided directly to US client by him on behalf
of the Principal, Doyen Systems - However, applicant not a party to contract
between Principal and foreign client - As far as the clients are concerned, ser-
vices are provided by Principal only - Consideration to be paid to applicant by
Principal and not foreign client - Thus, applicant provides services as a ‘Con-
sultant’ engaged by Principal and hence the receiver of service in this case is
the Principal as per definition in Section 2(93)(a) of Central Goods and Ser-
vices Tax Act, 2017 - Merely because, applicant having e-mail correspondence
with the employees of clients of Doyen not means that he is ‘carrying on the
business of supply of services’ on behalf of Doyen, as is required as per defi-
nition of ‘agent’ in Section 2(5) ibid - Such services being supplied for a con-
sultancy fee, is a supply of services as per Para 5 of Schedule II read with Sec-
tion 7(1)(a) ibid - Applicant liable to pay GST at appropriate rates on the sup-
ply of consultancy services to Doyen. [paras 7.2, 7.3]
Advance Ruling - Jurisdiction - Questions whether, such supply of
services is ‘export of services’, ‘zero-rated supply’ and eligibility of refund,
this authority’ not answered, being not within the ambit of this authority - Sec-
tion 97(2) of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and
Services Tax Act, 2017. [para 7.4]
Ruling in favour of department
GST LAW TIMES  6th August 2020  106