9911796707
TMI Blog2019 (10) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they are engaged in import and stile of networking equipments to customers in India. The said entity is also engaged in provision of maintenance contracts (AMC) pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the CGST Act, and the term "supply" has much wider ambit and includes a list of specific activities. However, it may be noted that there has to be a consideration attached to it in order to qualify a transaction as "supply". The only exception provided is for the activities are specified in Schedule I of the CGST Act. 4.1 Therefore, an activity cannot be termed a "supply" in the absence of consideration, subject to the activities specified under Schedule I of the Act. The relevant entry of Schedule I of the Act is given as under: "Schedule I - Activities to be treated as supply even if made without consideration Entry 2: Supply of goods or services or both between related persons or distinct persons as specified in section 25, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined under the CGST Act * Not governed under any contractual obligation between the said parties Supply between JNSIPL, Karnataka and JNSIPL, Maharashtra * The entities of JNSIPL located in Karnataka and Maharashtra are related as per GST Legislation * Supplies between related persons made without consideration would constitute a supply as per Schedule I of the CGST Act 6. FINDINGS & DISCUSSION: We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by Sri.Harsh Shah, Advocate, during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. At the outset, we would like to state that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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