2025 (3) TMI 162 - AAR - GST

Rectification of mistake apparent on the face of record - whether the services provided to Government entities are exempted services under the GST Act? - HELD THAT - In terms of section 102 of the GST Act the Authority or the Appellate Authority or the National Appellate Authority may amend any order passed by it under section 98 or section 101 or section 101C respectively so as to rectify any error apparent on the face of the record if such error is noticed by the Authority or the Appellate Authority or the National Appellate Authority on its own accord or is brought to its notice by the concerned officer the jurisdictional officer the applicant appellant the Authority or the Appellate Authority within a period of six months from the date of the order. Any mistake which is manifest plain or obvious may be regarded as a mistake apparent on the face of the record and thereby may be rectified invoking the provision of section 102. A rectification is done when there is an error which is apparent on the face of record in such decision or order or notice or certificate or any other document. Thus errors which involves question of law cannot be rectified. The application for rectification of the order filed by the applicant cannot be accepted - application rejected.

Summary

The Authority for Advance Ruling, West Bengal considered an application filed by a Cooperative Society registered under the West Bengal Co-operative Societies Registration Act, which provides manpower support services to various Government Departments. The applicant sought clarification on whether the services provided to Government entities are exempted services under the GST Act. The Authority initially ruled that the services provided by the applicant to Webel Technology Limited (WTL) did not qualify as exempted supply under the relevant notification.Subsequently, the applicant filed for rectification of the order, arguing that the services provided to WTL, a Government Undertaking concern, should be exempted under the notification as WTL supplies the same services to the Public Health Engineering Department, Government of West Bengal for the 'Jal Jeevan Mission' Project. The applicant contended that the exemption granted to WTL should also apply to them.The Authority considered the provisions of section 102 of the GST Act, which allow for the rectification of errors apparent on the face of the record within six months from the date of the order. It noted that rectification can only be made for manifest, plain, or obvious mistakes and not for errors involving questions of law. The Assistant Commissioner argued that the relief sought by the applicant involved a matter of legal interpretation and was not eligible for rectification under section 102.The Authority concurred with the officer's view that the issue raised by the applicant was a legal interpretation matter and not a clear error on the face of the record. It concluded that the applicant could appeal the ruling before the Appellate Authority under section 100 of the GST Act but could not seek rectification under section 102. Therefore, the application for rectification was rejected.In summary, the Authority for Advance Ruling, West Bengal considered the applicant's request for rectification of an earlier ruling regarding the exemption of services provided to a Government Undertaking concern. The Authority determined that the issue raised by the applicant involved legal interpretation and was not eligible for rectification under section 102 of the GST Act. The applicant was advised to appeal the ruling before the Appellate Authority if aggrieved by the decision.