9911796707
TMI Blog2020 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... s not to the supplier of the services, but as financial support in the form of reimbursement to the recipient survivor. It is, therefore, not liable to pay GST based on reverse charge mechanism on such payments - The applicant does not charge any consideration for facilitating the legal aid and other assistance. Such activities of the applicant, therefore, does not result in supply of service as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. This order is passed in terms of Notification No. 35/2020 Central Tax dated 03/04/2020, exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application has neither been decided nor is pending before any authority under any provision of the GST Act. The application is, therefore, admitted. 1.3 The applicant being unregistered, neither the central nor the state administration has ascertained administrative jurisdiction on the applicant. Requirement under section 98(1) of the GST Act is, therefore, dispensed with. 2. Submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Observations and findings of the Bench 3.1 The applicant is apparently assisting the women survivors in various ways to get back on their feet. Such survivors of sexual and other violence need services like legal aid, medical assistance, and vocational training. The recipient of such services is, therefore, not the applicant but the survivor woman. The applicant makes payments not to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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