Page 8 - GSTL_6th August 2020_Vol 39_Part 1

vi GST LAW TIMES [ Vol. 39
Advance Ruling (Contd.)
— 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 - Section 97(2) of
Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and
Services Tax Act, 2017 — In Re : Rajesh Rama Varma (A.A.R. - GST - T.N.) ....... 32
— Scope of - Question relating procedure - Cannot be answered - Section
97(2) of Central Goods and Services Tax Act, 2017 — In Re : Posco India Steel
Distribution Centre Pvt. Ltd. (A.A.R. - GST - Mah.) ..................... 72
— Scope of - Whether assessee liable to pay GST in respect of tax invoices in
respect of work done by it in pre-GST period - Amount charged in
invoice was in terms of prices originally agreed upon in pre-GST period -
No upward revision of any prices and question of application of Section
142 of Central Goods and Services Tax Act, 2017 not to arise - Additional
claim of ` 1,92,50,247 for services of site expenses and rectification of
water damages also undertaken by assessee and completed during
Service Tax regime - Claim in respect of these work disputed by client -
No invoice issued by assessee in respect of these already completed work
- Work already undertaken and completed during Service Tax regime
and activities undertaken by assessee does not pertain to supply of goods
or services or both undertaken or proposed to be undertaken by it -
Questions not maintainable before Advance Authority - Consequently
related questions in this regard also not maintainable - Sections 95 and
142 of Central Goods and Services Tax Act, 2017 — In Re : Woodkraft India
Limited (A.A.R. - GST - Mah.) ............................... 110
Advance Ruling application - Maintainability of - Applicant not undertaken
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 -
Accordingly, application cannot be admitted - Section 95 of Central
Goods and Services Tax Act, 2017 — In Re : Futuredent (A.A.R. - GST - Mah.) ..... 28
Agent’s supply of services abroad on behalf of Principal located in India is
not export of services - See under CONSULTANCY SERVICES ........ 32
Application - Recipient of services, application for advance ruling not
maintainable - See under ADVANCE RULING APPLICATION ........ 28
— Zero-rated supply, application for advance ruling not maintainable - See
under ADVANCE RULING ............................ 32
Bulb - Classification and rate of GST of LED bulb - See under LED BULB
WITH FITTINGS .................................. 60
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Schedule II - Para 5 - See under CONSULTANCY SERVICES .......... 32
— Schedule-III - See under GST ............................ 99
— Section 2(5) - See under CONSULTANCY SERVICES .............. 32
— Section 2(93)(a) - See under CONSULTANCY SERVICES ............ 32
— Section 7(1)(a) - See under CONSULTANCY SERVICES ............. 32
— Section 78 - See under ADJUDICATION ORDER ................. 24
GST LAW TIMES  6th August 2020  8