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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 ..... pplicant 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 ‘export of service’ under the provisions of the IGST Act, 2017 can be determined in light of various provisions of the IGST Act, 2017, including Section 2(6), which defines ‘export of services’ - Thus, one of the important requirements of supply of any service to be treated as ‘export of service’ is that the place of supply of service is outside India. Thus, the entire issue is intrinsically related to determination of ‘place of supply’ of service by the applicant. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 have also been narrated in the application. It is submitted that the applicant conducts test for the students or migrants who need to clear the exam before they apply for admission or visa for an overseas university as per Pearson VUE Authorized Centre Agreement. This exam is similar to IELTS or TOEFL but it is computer base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of jurisdiction of this authority on the question raised for advance ruling, the applicant vide letter dated 12.04.2018 referred to Section 97(2) of the CGST Act, 2017 and submitted that the scope of clauses (a) and (e) of Section 97(2) is very wide and this authority has jurisdiction to decide the liability to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 export of service under the provisions of the IGST Act, 2017 can be determined in light of various provisions of the IGST Act, 2017, including Section 2(6), which defines export of services . 9.2 The definition of export of services as per Section 2(6) of the IGST Act, 2017 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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