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TMI Blog2020 (5) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... cept for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/s. Thinklab Edusoft LLP, Plot No. 11, Karni Nagar, Green Park, Khatipur Road, Jaipur-302006, Rajasthan (hereinafter the applicant) to pronounce advance ruling under the ambit of the Section 97 (2) (b) given as under: - b. Applicability of a notification issued under the provisions of this Act. * Further, the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er conversion into domestic currency. How will we receive FIRC Certificates as there is contradictory provision in respect of the same in many statutes. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT 1. Availability of FIRC in respect of Export proceeds with respect to services for funds received through service providers like Paypal, Worldremit etc? 2. Documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not receivable in case of such transactions? 3. The measure to be followed in case any refund proceedings are due to non-availability of FIRC or any other supporting documents being relied upon by the GST department? 3. PERSONAL HEARING In the matter personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time and value of supply of goods or services or both; (d) admissibility 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 of goods or services or both, within the meaning of that term. In the instant case, we observe that the question sought by the applicant is outside the scope of Section 97 (2) of CGST Act 2017 therefore the application is liable for rejection without going in to the merit of the case under Section 98(2) of CGST Act 2017. 6. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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