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TMI Blog2019 (7) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Writ Petition No. 7091/2019 - - - Dated:- 3-5-2019 - Hon'ble The Acting Chief Justice And Hon'ble Mr. Justice Narendra Singh Dhaddha For the Petitioner(s) : Mr. Sanjay Jhanwar ORDER The petitioner has challenged the constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017 (for short, the RGST Act ) and Section 96 of the Central Goods and Services Tax Act, 2017 (for short, the CGST Act ) to the extent they prescribe for constitution of the Authority for Advance Ruling (for short, AAR ) consisting of members from amongst the officers of Central tax and the officers of State tax, and Rule 103 of the CGST Rules and Rule 103 of the RGST R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore can be considered as recipient of services and liable to pay IGST on reverse charge basis. According to proviso to Section 5(1) of the IGST Act the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of Section 3 of the Customs Tariff Act, 1975. Section 3 of the Custom Tariff Act, 1975 levies the additional duty of goods imported to the territory of India. Section 14(1) of the Customs Act lays down that the value of imported articles shall be the transaction value of such goods, which is the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation where the buyer and seller of the goods are not related and pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Customs Act, 1962, provides that in relation to importation of goods, importer includes any owner, beneficial owner or any person holding himself out to be the importer. However, the respondent no.1 Union of India has, vide impugned notification dated 28.06.2017, also notified recipient of service , thereby exceeding the power conferred by Section 5(3) of the IGST Act. In case of transaction on CIF basis, i.e., the exporter/supplier of goods receives the Transportation Services from the foreign shipping company and he is the person liable to pay to the transporter of goods, i.e., foreign shipping company. Hence, as per Section 2(93) of the CGST Act, the said exporter shall be considered as recipient of service . Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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