GST ARA order in case of M/s Mayank Vinodkumar Jain

Case Covered:

M/s. Mayank Vinodkumar Jain

Facts of the case:

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax Act, 2017[hereinafter referred to as ”the CGST Act and MGST Act” respectively] by M/s. Mayank Vinodkumar Jain, the applicant, seeking an advance ruling in respect of the following questions:

The applicant requests this Authority to decide as to whether the aforesaid services proposed to be rendered qualify as Export of Services” under Section 2(6) of the Integrated Goods and Services Tax Act, 2017 or not.

At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would mean the CGST Act and MGST Act.

Observations and Findings:

We have gone through the facts of the case and the written submissions made by both, the applicant and the departmental authority. We find that the issue before us is in respect of the export of services i.e., whether the subject services proposed to be rendered by them qualify as Export of Services” under Section 2(6) of the IGST Act, 2017 or not.

Before we decide the question raised in this application it is essential that it be first determined whether or not the activities are undertaken by the applicant pertaining to matters or questions specified in Section 97(2).

From a perusal of transaction, as discussed above in their submissions, we observe that the supply of services is to an entity situated outside India and therefore to answer their question we will be required to discuss the provisions of Section 13 and Section 2(6)  of IGST Act, 2019, pertaining to the export of services. 

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