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TMI Blog2018 (10) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the above question is negative then transaction of supply of services is intra state supply of service or interstate supply of services? 2. The applicant has submitted that Pearson US enters into an agreement with certain Indian Organizations / establishments who are organizing test as per Pearson VUE Authorized Centre Agreement to provide facilities for the electronic delivery of tests. The applicant is contracted organization providing facilities / services for electronic delivery of test in India to M/s. Pearson VUE. The term facilities / service include infrastructure, certified test administrators, verification of the candidates, test vigilance and successful delivery of each tests. The key activities undertaken by the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21.03.2018. The applicant, vide letter dated 21.03.2018 submitted the application for modification of question raised for advance ruling as follows :- (a) The consideration received from M/s. Pearson VUE for Tax Invoice No. 1 dated 31.07.2017 for conducting test on behalf of M/s. Pearson VUE in India is liable to tax or not ? However, still the issue of jurisdiction of this authority to decide the question raised in the application remained. Therefore, one more opportunity was granted to explain as to how this authority is having jurisdiction to decide this matter. 5. On the personal hearing held on 05.04.2018, further time was sought which was granted. Thereafter, personal hearing was held on 12.04.2018. 6. In respect of the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). 9.1 The issue whether the consideration received by the applicant from M/s. Pearson VUE for Tax Invoice No. 1 dated 31.07.2017 for conducting test on behalf of M/s. Pearson VUE in India is 'exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue is intrinsically related to determination of 'place of supply' of service by the applicant. 9.5 The applicant has referred to the provisions of Section 13 of the IGST Act, 2017 and submitted that place of supply is outside India as the applicant's case is not covered by sub-clause 3 to 13 of Section 13 of the IGST Act, 2017. Thus, the applicant is well aware that the issue is related to 'place of supply'. 9.6 This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the 'place of supply' i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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