Export of service — The applicant states that they are importers & Traders of Aluminium working machinery; they import machines from their parent company in Italy and market the same in domestic area; they have only one office in India, located at Peenya, Bangalore to cater across the country; they are engaged in Sales, Service & Admn. Personnel to run the business.

The applicant, in view of the above, has sought advance ruling in respect of the following questions:

1) Is Our Export of Services attract IGST under RCM

2) Is our Services considered as Intermediary Services

3) Is IGST paid under RCM eligible to ITC

4) Provision in GST Returns to Show the transactions

5) We are not collecting IGST from our Customer and is absorbed as Cost-impact on the transaction value?

Held that—
1. Export of services by the applicant, if any, do not attract IGST under RCM, as the applicant becomes supplier for the said services.

2. The services being provided by the applicant are squarely covered under the Intermediary Services and accordingly are taxable under forward charge mechanism, in the hands of the applicant.

3. The payment of IGST under RCM does not arise as the applicant is a supplier but not the recipient of import of services.

4. No rulings are given in respect of fourth and fifth questions, as they do not get covered under Section 97(2) of the CGST Act 2017 and hence out of the jurisdiction of this authority.—Fom Aluminium Machines Pvt. Ltd., In Re… [2020] 22 TAXLOK.COM 051 (AAR-Karnataka)