2018 (7) TMI 882 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – 2018 (14) G. S. T. L. 544 (A. A. R. – GST) – Liability of tax/GST – place of supply – manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. – Input Tax Credit – Levy of IGST or CGST and SGST – intrastate or interstate transaction?
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Held that:- In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh – Similarly, section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of se
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c. If the applicant charge IGST on such transaction considering the transaction as interstate; will the IGST charged, be available as input tax credit to M/s NBPPL against their output tax liability subject to Section 17(5). 2. Facts of the case:- I. The applicant M/s Utility Powertech Ltd., Sipat, Bilaspur, (C.G.) having multiple registrations under GST in various States has been awarded a contract for manpower supply at Mannavaram (Andhra Pradesh) by M/s NTPC BHEL Power Project Pvt. Ltd., [NBPPL], Mannavaram (Andhra Pradesh). II. M/s Utility Powertech Ltd., C.G. procures manpower for NTPC Power Project, Mannavaram (A.P.) and deputes such manpower at Mannavaram. III. Thus M/s Utility Powertech Ltd.,Sipat, Bilaspur(C.G.) is the supplier of services and M/s NBPPL Mannavaram (A.P.) is the recipient of such services. 3. Contention of the applicant:- Since the applicant is registered at Bilaspur (C.G.) and their place of supply is at a place outside the State of Chhattisgarh, the applicant
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invoices charging IGST, upon NBPPl and wants to have an advance ruling as to whether the IGST so charged on such invoices issued by them will be available as ITC, to M/s NBPPL against their output liability. Now we sequentially discuss the provisions that are applicable in the present case:- U/s. 96 of CGGST Act, 2017:-Authority for advance ruling- Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. U/s 97(2) of CGGST Act, 2017:- The question, on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or bot
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invoices issued to NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh). (ii) Availability of Input Tax Credit (ITC) to NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh) regarding IGST charged by the applicant. 5.2 Thus the applicant has sought advance ruling on determination of tax liability to pay tax on manpower service which in fact is very much directly linked to place of supply in the instant case. Further advance ruling has also been sought by the applicant on the availability of ITC to M/s NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh), which is registered in Andhra Pradesh on the said tax liability at Andhra Pradesh, i.e. at a place outside the State of Chhattisgarh. 5.3 In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside
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