Page 180 - GSTL_6th August 2020_Vol 39_Part 1

106 GST LAW TIMES [ Vol. 39
2020 (39) G.S.T.L. 106 (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 : CEAT LTD.
Order No. GST-ARA-41/2019-20/B-37-Mumbai, dated 17-3-2020
in Application No. 41
Advance Ruling - Jurisdiction - Issue raised by applicant pertains to
third party, i.e., Whether their dealers are required to reverse input tax credit
proportionate to the reduction in the value of supply - Such question may be
raised only by the concerned dealer and not by applicant - Hence this authori-
ty is not allowed to answer the question raised by the applicant, being out of
the purview of Section 95 of Central Goods and Services Tax Act, 2017. [paras
5.2.2, 5.3.2]
Advance Ruling - Jurisdiction - Question as to whether the applicant
can issue commercial credit note to its dealers for post-sale discounts without
charging GST pertaining to procedure which the applicant wants to follow
and not pertaining to any of the matters mentioned in Section 97(2) of Central
Goods and Services Tax Act, 2017 - Application not maintainable. [paras 5.4.3,
5.5]
Application rejected
CASES CITED
MRF Limited — 2019 (23) G.S.T.L. 193 (A.A.R. - GST) — Distinguished ......................... [Paras 5.3, 5.3.1]
MRF Limited — 2019 (27) G.S.T.L. 578 (App. A.A.R. - GST) — Distinguished ........ [Paras 2.8, 5.3, 5.3.1]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 877/15/2008-CX, dated 17-11-2008 ......................................................... [Para 2.8]
C.B.E. & C. Circular No. 122/3/2010-S.T., dated 30-4-2010 ............................................................ [Para 2.8]
C.B.I. & C. Circular No. 92/11/2019-GST, dated 7-3-2019 ............................................................ [Para 2.12]
[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. CEAT Limited, the applicant, seeking an ad-
vance ruling in respect of the following questions.
(1) Whether dealer is required to reverse input tax credit proportionate
to the reduction in the value of supply?
(2) Whether the applicant can issue commercial credit note to its deal-
ers for post sale discounts without charging GST?
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.

GST LAW TIMES  6th August 2020  180