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TMI Blog2024 (7) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... spite of being the recipient. The definition of advance ruling relied upon to oust the petitioner from making application, needs to be analyzed in the backdrop that the petitioner being liable to pay tax on reverse charge basis shall be covered under the definition of taxable person - A registered person or a person desirous of obtaining registration under the Act falls within ambit of the applicant in Section 95. It is compulsory for the petitioner to get registered, under Section 24 of CGST Act, being liable to pay tax on reverse charge basis. It cannot be lost sight that Section 95 starts with in this chapter, unless the context otherwise requires thereby leaving leverage for an interpretation to be given to the defined word in context it is being used. The matter needs consideration from another angle. Under Section 9(3) of the CGST Act, the Government on recommendation of the Council notifies the categories of goods or services or both, for payment of tax on reverse charge basis. It is stipulated that all provisions of the Act shall apply to the recipient of the goods or services or both, deeming to be the person liable to pay tax - the fiction under Section 9(3) of the CGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling can be made only by the supplier. 4. Learned counsel for the respondent objects that the impugned order is appealable. Per contra the advance ruling can be sought by supplier or proposed supplier. The argument is that the petitioner is not covered under definition of supplier. 5. As per learned counsel for the petitioner the appeal is provided against order passed under Section 98(4) and not against order under Section 98(2) of the CGST Act. 6. The issue involved is:- Whether recipient of good or services or both liable to pay tax on reverse charge basis can seek Advance Ruling? 7. Chapter XVII of the CGST Act deals with advance ruling. Definitions are in section 95 and it starts with unless context otherwise requires . Under Clause (a) advance ruling is a decision of the Authority or the Appellate Authority or the National Appellate Authority at instance of the applicant, on matters or on the issues specified in Sub-Section (2) of Section 97 or Sub-Section (1) of Section 100 or of Section 101C and in relation to supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant. Clause (b) defines Appellate Authority for advance ruling as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sub-Section (3) or Sub-Section (4) of Section 9 of CGST Act or under Sub-Section(3) or Sub-Section (4) of Section 5 of the Integrated Goods Services Tax Act. Supplier as per Section 2 (105) is a person supplying goods or services or both and shall include an agent acting on behalf of supplier, in relation to goods or services or both supplied. Section 2(107) defines taxable person as a person registered or liable to be registered under Section 22 or section 24. 11. Supplier having turnover exceeding twenty lakhs is obligated under section 22 to get registration in State or Union Territory where from supply of goods or services or both is made, except for special category States. Notwithstanding anything contained in Section 22, registration is compulsory for the categories of persons mentioned in section 24 of the CGST Act. Under Clause (iii) of section 24, person liable to pay tax under reverse charge has to get registration. 12. The petitioner, if not exempted by the notification is liable to pay tax on reverse charge basis. In other words, the liability to pay tax is of petitioner, inspite of being the recipient. The definition of advance ruling relied upon to oust the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definitions or abbreviations must be read subject to the qualification variously expressed in the definition clauses which created them and it may be that even where the definition is exhaustive inasmuch as the word defined is said to mean a certain thing, it is possible for the word to have a somewhat different meaning in different sections of the Act depending upon the subject or the context. That is why all definitions in statutes generally begin with the qualifying words similar to the words used in the present case, namely, unless there is anything repugnant in the subject or context. Therefore in finding out the meaning of the word insurer in various sections of the Act, the meaning to be ordinarily given to it is that given in the definition clause. But this is not inflexible and there may be sections in the Act where the meaning may have to be departed from on account of the subject or context in which the word has been used and that will be giving effect to the opening sentence in the definition section, namely, unless there is anything repugnant in the subject or context. In view of this qualification, the court has not only to look at the words but also to look at the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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