Page 107 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : RAJESH RAMA VARMA 33
CASES CITED
National Engineering Industries Ltd. v. Commissioner
— 2011 (24) S.T.R. 683 (Tribunal) — Referred ........................................................................... [Para 2.5]
Support.com India Pvt. Ltd. v. Commissioner — Appeal Nos. ST/20175-20184/2017-SM
and ST/20914/2016 — Referred .................................................................................................. [Para 2.5]
[Order]. - Shri Rajesh Rama Varma, Tower-5, 403 Sky Dugar, Rajank-
uppam Road, Chennai, Tamil Nadu 600095, (hereinafter referred to as ‘Appli-
cant’) is a sole proprietory concern registered under GST Act with GSTIN :
33ABAPV7712P1Z7. The Applicant has preferred an application seeking Ad-
vance Ruling on the following Question :
(a) Whether the services provided by the applicant to the foreign client
through the Principal shall be treated as export of services as the fi-
nal services claimed by the Principal is in the nature of export of
services.
(b) If the services are treated as export of services if so whether he is el-
igible to claim the taxes paid towards such export of services as re-
fund.
(c) Whether the payment of fees received by him in INR from the Prin-
cipal shall be treated as Export Remittance as the Principal is receiv-
ing the export proceeds in his account based on which the payment
is made to him in INR keeping in view the various judgments in the
matter cited above.
(d) Whether he can raise invoices with IGST taxes instead of CGST +
SGST going forward for claiming refund.
(e) Any consequential relief or directions if any as deemed fit.
The Applicant has submitted the copy of application in Form GST ARA-01 and
submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/
- each under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST Rules, 2017.
2.1 The applicant has stated that he is engaged in the business of
providing IT software related consulting services in the area of Oracle ERP w.r.t.
Oracle Financials. The major services provided by him broadly include imple-
mentation, enhancement, support services and any other services that fall within
the ambit of the Oracle Financials sphere. The services provided by him currently
are covered under the SAC (Service Accounting Code) 998313. These services are
being provided by him to both Indian and Foreign clients requesting the services.
In Jan., 2019, he entered into a contract with a GST registered IT Company in In-
dia providing similar Oracle services (hereinafter referred to as ‘Principal’,. As
part of the Contract his role was that of a Consultant to provide support services
to the Oracle ERP owned by the US client based out of Boston. The original con-
tract was between the Principal and the US client and a part of the service was
contracted to him. As per the terms of the contract, the consultancy fee for his
services was decided to be billed on an hourly basis in USD of $33.90 per/hr. The
fee was decided to be paid in equivalent INR based on the conversion rate of
INR/USD on the average prevailing rate of the last 3 month. The GST taxes
would be charged separately while raising the invoice by him on the Principal.
The contract is currently in force and valid till December, 2021.
2.2 As part of the service obligation on the contract he was required to
undertake the following activities on a monthly basis.

GST LAW TIMES  6th August 2020  107