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TMI Blog2024 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... orage of LNG in the factory under the Factories Act, 1948 and Karnataka Factories Rules, 1969 for issuance of licence - statutory levies collected by the Karnataka Fire Emergency Services Department, Government of Karnataka for issuance of a no objection certificate for a building plan approval - Registration fee or Stamp Duty collected by the Government of Karnataka in respect of registration of lease agreements for periods exceeding 11 months under Registration Act, 1908 - eligible for N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No. 9/ 2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49 or not. HELD THAT:- The Applicant states that they have made payment of Rs. 2,49,660 towards GST under reverse charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant. Therefore, the instant application is beyond the jurisdiction of this authority and hence is liable for rejection. The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the CGST Act 2017. - DR. M.P. RAVI PRASAD AND SRI KIRAN REDDY T, MEMBER Represented by : Sri Anirudha R.J. Nayak, Advocate ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 AND 136 UNDER SECTION 98(2) OF THE KGST ACT, 2017 M/s. AGP City Gas Private Limited, No. 123, Sukha Complex, N Block, Kuvempunagar, Mysuru-570023 (hereinafter referred to as The applicant , having GSTIN 29AASCA5345D1ZG have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 3) Whether statutory levies collected by the Department of Factories, Boilers, Industrial Safety and Health, Government of Karnataka in respect of storage of LNG in the factory under the Factories Act, 1948 and Karnataka Factories Rules, 1969 for issuance of licence are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 4) If the answer to the above question is in the negative, whether statutory levies collected by the Department of Factories, Boilers, Industrial Safety and Health, Government of Karnataka in respect of storage of LNG in the factory under the Factories Act, 1948 and Karnataka Factories Rules, 1969 for is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.06.2017 Sl-47 and also Notification No. 9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 9) Whether in the facts and circumstances of this applicant s case obtaining of all the above licenses, permissions, sanctions, no-objections issued by the Central Government / Union Territory or local authority, qualify as a supply of service in terms of section 7 of the GSTA? PERSONAL HEARING / PROCEEDINGS HELD ON 13.04.2023 4. Sri Anirudha R.J. Nayak, Advocate and Duly Authorised Representative appeared for personal hearing proceedings held on 13.04.2023 and reiterated the facts narrated in their application. FINDINGS DISCUSSION 5. At the outset we would like to make it clear that the provisions of CGST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged by the Central Government/State Government/ Municipality/ Panchayat for providing licenses, approvals and no-objection certificates to the Applicant. But this Application was filed on 03.04.2023 to know about the applicability of GST on the statutory levies on which the Applicant has already discharged GST under RCM. Thus the maintainability of the Application needs to be examined. 9. In this regard we observe that Section 95(a) of the CGST Act 2017, while defining the term advance ruling , stipulates that an applicant can seek advance ruling on the questions specified under Section 97(2) of the CGST Act 2017, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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