2019 (1) TMI 1673

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..... - 31-1-2019 - SRI. D. RAMESH, AND SRI. S. NARASIMHA REDDY, MEMBER Represented by: Rishi Maheswari, Director, M/s. Tech Mech Global Interface Pvt. Ltd The present application has been filed by M/s. Tech Mech Global Interface Pvt. Ltd., registered under the Goods and Services Tax U/s 97 of the Central Goods Services Tax Act, 2017 and AP Goods Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) M/s. Tech Mech Global Interface Pvt. Ltd.,, (hereinafter referred to as applicant) is engaged in trading of industrial products specifically Gear box, Electrical actuator and pumps and spares. For some products, the applicant does not trade but provide liaison services to their manufacturers .....

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..... er Section 21 (w) of the Information Technology Act, 2000 (IT Act,2000) defines intermediaries as - Intermediary , with respect to any particular electronic records, means any person who on behalf of another person receives , stores or transmits that record or provides any service with respect to that record and includes telecom service providers, network service providers, internet service providers, web - hosting service providers, search engines, online payment sites, online - auction sites, online- market place and cyber cafes. In this case also the intermediary has consent of both sides and is not just representing one side and is paid for his service by one side. The applicant claims that the liaisons services offered by him .....

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..... sibility of input tax credit 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 or goods or services or both, within the meaning of that term. But the applicant, sought Advance Ruling in Place of Supply issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017. - - TaxTMI - TMITax - GST .....

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