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TMI Blog2021 (12) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant, seeking an advance ruling in respect of the following questions. Whether Liable to Pay GST under Normal or under Reverse Charge Mechanism on Import of Services which are not rendered in India? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression `GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT 2.1 M/s. RRIBADA Films Private ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. So in applicant's case Supply will be on its own account and further in definition of "Place of Supply" for Intermediary the place of supply shall be the location of the supplier of services and in applicant's case said location is outside India as its Supplier is not in India. 2.4 The applicant made additional submission on 20.09.2021, wherein they reiterated their earlier submissions and requested to consider the above issues and provide with Advance Ruling on whether GST under normal or RCM provisions will be applicable considering these conditions. 03. CONTENTION - AS PER THE CONCERNED OFFIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Foreign client. 5.3 The applicant has further submitted that the place of supply of said services will not be in India and therefore there is no 'Import of Services' as defined under Section 2(11) of IGST Act 2017. Further, the applicant has also submitted that, they will not be falling under Intermediary as well, as defined under Section 2(13) of the IGST Act, 2017, as in applicant's case Supply of Services will be an their own account and further in definition of "Place of Supply" for Intermediary the place of supply shall be the location of the supplier of services and in applicant's case said location is outside India as their Supplier is not in India. 5.4 Thus the questions raised are whether these services, which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is outside India. As per Section 13 (2), the place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services and as per Section 13 (8) the place of supply in the case of intermediary services is the location of the supplier of such intermediary services. 5.8 from the submissions made by the applicant it is not very clear as to ; what is the service rendered and who is the recipient of service. The applicant has just made a statement that the recipient of service is located outside India and that they are not the recipient of service. No supporting evidences/submissions have been made by the applicant in this regard. 5.9 Further, the applicant has just made a statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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