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TMI Blog2022 (11) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2017 and Section 97 of KG ST Act, 2017 read with Rule 104 of KG ST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act. 2. The applicant stated that they are registered under GST and are into the business of manufacture and supply of animal feeds, which are exempted goods under GST, for which they utilize the GTA / Security Services that are covered under Reverse Charge Mechanism (RCM). 3. In view of the above, the applicant has sought advance ruling in respect of the following question:- Whether they are liable to pay GST under RCM for the services procured from the respective service providers being the manufacturer and supplier of exempted goods falling under HSN 23099020. 3.1 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant & the submissions made by their learned representative during the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uncil, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 10. It could be seen from para 9 supra that Section 9(1) ibid is the charging section and Section 9(3) ibid is the relevant section for payment of GST under reverse charge basis. Further Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017, issued, under Section 9(3) of the CGST Act 2017, by the Central Government on the recommendations of the Council, notifies that on cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.]le Goods Transport Agency (GTA) (a) Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties on reverse charge basis, in terms of the Notification supra. Further Section 9(3) of the CGST Act 2017 stipulates that all the provisions of the CGST Act 2017 shall apply to the recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both, where the tax shall be paid on reverse charge basis by the recipient. Thus the recipient of service is liable to pay GST in respect of the services notified under Section 9(3) of the Act, ibid read with Notification 13/2017-Central Tax(Rate). It is pertinent to mention that GST is levied on the supply of service and liability is fastened independently for each of the supplies. Levy of tax or otherwise on a particular supply does not have a bea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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