The application is disposed off without any ruling as the determination of place of supply is beyond the jurisdiction of this authority.
Advance Ruling— Section 97 of CGST Act— In the instant case, applicant is is a company, registered under GST is engaged in providing human resource consulting services, employee assistance services to its corporate customers across India or outside India. The applicant is a part of a multi-national group and is a subsidiary of Workplace Options LLC.
The applicant has sought advance ruling in respect of the following questions:
a. Whether the services procured by the applicant from Beacon US in respect of the referral of the FIS client is liable to tax under the IGST Act, 2017 and consequently whether the said service qualifies as an import of service under Section 2(11) of the said enactment?
b. If the answer to the above is yes, who is the person liable to tax in respect of the said services rendered by Beacon US to applicant?
In terms of section 5 of IGST Act 2017, IGST is levied on all inter-state supplies of goods or services, and in terms of Section 2 (21) of Act, ibid, ‘supply’ shall have the same meaning as assigned to in Section 7 of the CGST Act 2017. The applicant, with regard to taxability of the impugned service, admitted that the said service amounts to supply in terms of Section 7 of the CGST Act 2017. It is also admitted by the applicant that the impugned services are imported into India and shall be treated to be an inter-state supply in terms of section 7(4) of the IGST Act 2017.
whether the impugned services qualify to be import of services or not it is required to determine the place of supply of the impugned service, which is beyond the jurisdiction of this authority in terms of Section 97(2) of the CGST Act 2017. Thus this authority refrain from giving any ruling in this regard.
Held that—The application is disposed off without any ruling as the determination of place of supply is beyond the jurisdiction of this authority.
The application is disposed off without any ruling as the determination of place of supply is beyond the jurisdiction of this authority.
Advance Ruling— Section 97 of CGST Act— In the instant case, applicant is is a company, registered under GST is engaged in providing human resource consulting services, employee assistance services to its corporate customers across India or outside India. The applicant is a part of a multi-national group and is a subsidiary of Workplace Options LLC.
The applicant has sought advance ruling in respect of the following questions:
a. Whether the services procured by the applicant from Beacon US in respect of the referral of the FIS client is liable to tax under the IGST Act, 2017 and consequently whether the said service qualifies as an import of service under Section 2(11) of the said enactment?
b. If the answer to the above is yes, who is the person liable to tax in respect of the said services rendered by Beacon US to applicant?
In terms of section 5 of IGST Act 2017, IGST is levied on all inter-state supplies of goods or services, and in terms of Section 2 (21) of Act, ibid, ‘supply’ shall have the same meaning as assigned to in Section 7 of the CGST Act 2017. The applicant, with regard to taxability of the impugned service, admitted that the said service amounts to supply in terms of Section 7 of the CGST Act 2017. It is also admitted by the applicant that the impugned services are imported into India and shall be treated to be an inter-state supply in terms of section 7(4) of the IGST Act 2017.
whether the impugned services qualify to be import of services or not it is required to determine the place of supply of the impugned service, which is beyond the jurisdiction of this authority in terms of Section 97(2) of the CGST Act 2017. Thus this authority refrain from giving any ruling in this regard.
Held that—The application is disposed off without any ruling as the determination of place of supply is beyond the jurisdiction of this authority.