Page 84 - GSTL_27th August 2020_Vol 39_Part 4

410 GST LAW TIMES [ Vol. 39
sions of GST Acts are also to be fulfilled in Gujarat. The Gujarat GST authorities
have the jurisdiction to collect GST on this transaction. Applicant is not carrying
out any supply from the State of Maharashtra. Hence, the jurisdiction of this
transaction is covered under Gujarat and Maharashtra has no scope to levy GST
thereon.
5.7 On the issue of admissibility or maintainability of this application,
applicant has made exhaustive written and oral submissions. Applicant has
submitted that this authority has the power and jurisdiction to rule on advance
ruling applications filed by any registered person under GST Act and that its
Maharashtra GST registered office can make this application even if the ‘Tax In-
voice’ is raised from Gujarat. Applicant has stated that if their application is to be
rejected on the grounds of jurisdiction then, the application should be transferred
to the concerned State authority or the fees paid along with the application
should be refunded to them.
5.8 We shall now examine the provisions of laws laid down by the
CGST Act for the purposes of advance rulings. Chapter XVII of the CGST Act
comprising of Sections 95 to 98 and Sections 103 to 106 of CGST Act are relevant
provisions for advance ruling purposes. These sections are already cited by the
applicant in the subject application.
5.8.1 As per Section 96, the Authority for advance ruling constituted
under the provisions of a State Goods and Services Tax Act, shall be deemed to
be the Authority for advance ruling in respect of that State only. In pursuance of
this provision, Government of Maharashtra issued a notification and constituted
an Authority to be known as the “Maharashtra Authority for Advance Ruling’’.
The said Government Notification No. MGST-1017/CR-193/Taxation-1, dated
24-10-2017, states that “For this purposes, in exercise of the powers conferred by
Section 96 of MGST ACT, 2017, (Mah. XLIII, of 2017) the Government of Maha-
rashtra constitutes the Maharashtra Authority for Advance Ruling for the State of
Maharashtra consisting of two members, one from state and another from central
jurisdiction. It is therefore very clear that this authority has been constituted by
an act of the Government only for applicants from Maharashtra.
5.8.2 As per Section 95, this authority shall decide on matters or on ques-
tions specified in sub-section (2) of Section 97, in relation to the supply of goods or ser-
vices or both being undertaken or proposed to be undertaker, by the applicant and “Au-
thority” means the Authority for Advance Ruling, constituted under Section 96.
Thus Section 95 allows this authority only to decide on matters or on questions in
relation to the supply of goods or services or both being undertaken or proposed
to be undertaken by the applicant i.e. in the subject case this application can be
entertained only if the applicant is in Maharashtra and the supply of goods or
services or both being undertaken or proposed to be undertaken by it is from
Maharashtra. The supply of goods in the subject case are being undertaken or
proposed to be undertaken by the applicant’s factory in Gujarat which is sepa-
rately registered in that particular State under the GST Act and is a distinct per-
son as per the provisions of the GST Act. Thus, the supply undertaken by the
Gujarat factory cannot be attributed to the applicant’s registered premises situat-
ed in the Maharashtra State. Hence its jurisdiction will be governed by the provi-
sions under Gujarat State GST Act.
5.8.3 As per Section 97, an applicant, desirous of obtaining an advance
ruling under this Chapter may make an application in such form and manner and ac-
companied by such fee as may be prescribed, stating the question/s on which the ad-
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