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TMI Blog2023 (9) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST Act 2017 which clearly provides that the applicant of Advance Ruling Should be related to a taxpayer who supplies the goods or services or both or who proposes to make supplies in future. As the wordings says the supply of goods or services or both and not the receipt of goods or services or both . This implies that the applicants seeking advance ruling should be suppliers of goods/services and not the recipient of goods/services. The appellant being a service recipient is not eligible to seek advance ruling under the provisions of Section 95 (a) of the CGST Act, 2017. - SHRI. UMA SHANKER AND SMT. MINISTHY S, MEMBER [Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh State Goods and Service Tax Act, 2017] The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 ( here-in-after referred to as the CGST Act and UPSGST Act ) by M/s Uttar Pradesh Metro Rail Corporation Ltd. (here-in-after referred to as the Appellant ) against the Advance Ruling Order No. UP ADRG - 22/2023 dated 21.04.2023 issued by the Authority for Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Whether the exemption given under entry no. 25 of the exemption notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 with respect to the services by way of transmission and distribution of electricity is available to KESCO? (4) If answer to issue at 3 is Yes, whether the appellant is liable to pay GST on the activity of utility shifting performed by KESCO or by itself as such utility shifting is an integral part of services supplied by KESCO by way of distribution of electricity which is exempt from levy of GST? (5) If answer to issue at 3 is No, whether the situation faced by the appellant wherein KESCO has provided only supervision services and not borne cost towards labour and material, shall be governed by provision of section 15(1) or by section 15(2)(b) of the Central Goods and Service Tax Act 2017 read with Section 15 of the U.P. GST Act, 2017 for the purpose of determining transaction value of supply? (6) Whether Appellant is liable to pay GST on services supplied by KESCO by way of supervision only on the supervision charges (i.e. 5% of the estimated cost of shifting of transmission lines/deposit work) or on the estimated cost of deposit work as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Hon hie High Court Calcutta that the appellant being a registered dealer under provisions of the act could be an applicant under Section 95(c) of the Act, and the appellant being the aggrieved person against the said advance ruling be heard by AAR on merit. 8.4. The Appellant has relied upon another judgment of a division bench of the Hon hie Calcutta High Court in case of M/s Anmol Industries Ltd. Anr. Vs West Bengal Authority for Advance Ruling, G.S.T. Ors wherein it was held that the application filed by the appellant before the AAR is well within the jurisdiction to consider the application on merits rather than rejecting the same on the ground of having no locus standi. 8.5. The Appellant submits that they clearly fall under the definition of 'applicant' as defined under section 95 (c) of the Act and application filed by the appellant before AAR is required to be decided on merit. 8.6. The question on which the appellant has sought advance ruling involves heavy and unjust tax burden which is not justified in the eyes of law and is against the principles of natural justice. 8.7. The amount involved in the transactions being heavy and shall impact a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly of goods or services or both and not the receipt of goods or services or both . This implies that the applicants seeking advance ruling should be suppliers of goods/services and not the recipient of goods/services. 13. It would be pertinent to mention here that this issue was raised in the meeting of Law Committee on 12.10.2022 which is an empowered Sub-Committee of GST Council to suggest about legal changes in GST system and it's reports are placed before GST Council for approval. V. Whether or not a recipient of goods or services or both may get Advance Ruling ? The GST Policy wing in their comment held as under- Clause (a) of section 95 of the CGST Act, 2017 clearly mentions advance ruling is a decision provided by the authority in relation to supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. Further, applicant is defined in clause (c) of said section as any person who is registered or desirous of obtaining registration. Therefore, the law is explicitly clear that advance ruling can only be sought by the supplier and not by the recipient of the supply. Again in Law Committee meeting held on 14 15.06.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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