Refund of GST paid (which should not have been paid)
Query (Issue) Started By: – Tanmay Bhardwaj Dated:- 30-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Hi Experts,
Need you opinion on following:
We are a liaison office of foreign establishment. In GST, an establishment in India (liaison office) and an establishment outside India (head office) of establishment, are treated as establishment of distinct persons in terms of Explanation 1 to Section 8 of the IGST Act. Accordingly, service provided by liaison office to head office are excluded from the scope of “export of services” by virtue of sub-clause (v) in definition of “export of services” provided in Section 2(6) of the IGST Act. Accord
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quot;(1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only-
(a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
(b) on the concerned officer or the jurisdictional officer in respect of the applicant.
(2) The advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed."
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
You cannot get refund on the basis of the order of Authority for Advance Rulings in another case. As clearly explained by Shri Rajagopalan sir it is binding only on the applicant and it
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