2022 (3) TMI 1366 - AAR - GST

Maintainability of Advance Ruling application - appropriate forum - Levy of GST - HR supply service received by pimpri chinchwad smart city - exemption from GST - HELD THAT - As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, 2017. The application is rejected.

Summary

Issues:
1. Applicability of GST on HR supply service received by a specific entity.
2. Seeking an advance ruling on GST exemption for HR supply service provided to the mentioned entity.

Analysis:
1. The applicant, M/s. Growthmode Consulting Limited, sought an advance ruling on the applicability of GST on the supply of human resources to Pimpri Chinchwad Smart City Limited. The application was filed under Section 97(1) of the TGST Act, 2017. The applicant paid the requisite fee for Advance Ruling, and the jurisdictional officer had no objections to the admission of the application, leading to its acceptance.

2. The case involved questions regarding the GST applicability on HR supply services received by Pimpri Chinchwad Smart City Limited. The applicant specifically sought an advance ruling on the GST exemption for the HR supply service provided to the mentioned entity. During the personal hearing, the authorized representatives of M/s. Growthmode Consulting Limited reiterated their submissions from the application and requested a decision based on the merits presented.

3. However, after reviewing the materials submitted by the applicant, it was found that the place of supply of service under Section 12(2) of the IGST Act was in the State of Maharashtra. Consequently, the Authority for Advance Ruling determined that it was not the appropriate forum for this case as per Section 96 of the CGST Act, 2017. Therefore, the application was rejected based on this jurisdictional issue.

This detailed analysis of the judgment highlights the issues raised, the application process, the specific questions posed by the applicant, the personal hearing, and the ultimate decision based on the jurisdictional aspect of the case.