9911796707
TMI Blog2024 (9) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitute of Technology Roorkee, Finance And Accounts Office, Main Building, IIT Roorkee, Roorkee, Haridwar, Uttarakhand-247667 (herein after referred to as the "applicant") and registered with GSTIN-05AAAL10033R4Z2 under the CGST Act, 2017 read with the provisions of the UK GST Act, 2017 (hereinafter referred to as 'the applicant'). 2. In the application dated 30.03.2024, the applicant submitted that: 2.2 Apart from providing educational service to its students, to facilitate the students, staff and its faculty members within the campus itself the necessary goods and services, Institute i.e. the applicant has also allotted some of its premises in the campus owned by the applicant i.e. IIT Roorkee to certain commercial occupants against the monthly consideration that represent license fees to use such space. 2.3 The Uttarakhand Power Corporation limited (UPCL) charges IIT Roorkee for electricity consumption (as per main meter in the name of the applicant i.e. IIT Roorkee). Further the applicant i.e. IIT Roorkee recovers electricity charges from commercial occupants their respective share of unit's consumption (as per sub meter/ separate meter that has been installed at the premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the SGST Act. 4. The Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 5. As per the said sub-section (2) of Section 97 of the Act advance ruling can be sought by an applicant in respect of: (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form for Advance Ruling". 9. We have examined the issue raised in the present application and the submissions of the applicant in their application dated 30.03.2024 and 11.06.2024 as well. In the context of the submission by the Concerned Officer, we have examined the admissibility of the application without going into the merits of the case and find that vide application dated 30.03.2024, the applicant has approached the authority for advance ruling on an issue which has already been decided in the case of applicant's own case; therefore we proceed to examine the admissibility and maintainability of the instant application before going into the merits of the application, in terms of section 97 of the Act, firstly we have to examine the legality and admissibility of the application filed by the applicant, for seeking advance ruling. 10. We find that the applicant i.e. M/s Indian Institute of Technology Roorkee, Finance And Accounts Office, Main Building, IIT Roorkee, Roorkee, Haridwar, Uttarakhand-247667 vide letter dated 20.04.2023 on the subject matter of "Request to Zook into the applicability of GST on Electricity reimbursement in IIT Roorkee having Core Educational Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit observations dated 03.03.2023 and voluntary deposited the entire GST along with interest through DRC-03 dated 14.03.2023. 12. In view of the above, we find that the applicant has approached the Authority, for the identical and similar issue, which has been raised by the Department during the proceedings of the Audit and also accepted by the applicant, as is apparent from the fact that the applicant voluntary deposited the entire GST along with interest through DRC-03 dated 14.03.2023. 13. We opine that the Advance Ruling is a benevolent piece of legislation in the Act with an objective to obviate litigation at initial stage of the issues arising in tax matters to tax payers including any unregistered persons intending to commence any business activity. It provides an opportunity to all entities both commercial and non-commercial, Government and quasi-Government, statutory bodies, etc., hitherto not registered under any of the indirect tax laws to seek clarification on the taxability or otherwise of their activities after introduction of the CGST Act, 2017, where the applicant is also not an exception. Vide first proviso to Section 98 (2) which restricts admitting applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue raised by the applicant in the present application has reached finality and decided much before the filing of the advance ruling application by the applicant. 13.4 On considering the first proviso to section 98 (2) of the Act comprehensively, it is apparent that the first proviso covers any "proceedings" in the case of an applicant under any of the provisions of the Act including Section 65 of the Act, under which Audit under section 65 of the CGST Act, 2017 was conducted by the CGST Audit Commissionerate, Dehradun. We find such situation have been covered under sub section (2) of the Section 98 of the Central Goods And Services Tax Act, 2017. 13.5 We find that as per sub section (2) of the Section 98 of the Central Goods and Services Tax Act, 2017, it is clearly specified that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act, 13.6 We observe that proviso to sub section 2 of the Section 98 of the Central Goods And Services Tax Act, 2017, could be best interpreted that the legislative intent in its wisdom is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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