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Application for advance ruling is rejected on the ground that applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism

Shanti Prime Publication Pvt. Ltd.

Advance Ruling — the applicant, seeking an advance ruling in respect of the following questions :-

a) Whether in the facts and circumstances in the case of supply involving leased circuit services where in pan India contract for supply of such services is entered into without any State wise break up for the supply it would be in order for the supplier of such services to charge Integrated Tax (under IGST Act) pursuant to the Explanation to Section which provides that place of supply, where the leased circuit is installed in more than one State and the value for service cannot be determined in absence of a contract, shall be on such other basis as prescribed i.e. the same would be the location of recipient of service.

b) In a case where the location of the service provider on pan India basis is Delhi and that of the recipient is Mumbai whether in the facts and circumstances, it would be Integrated tax that would be chargeable since no rules have been prescribed pursuant to Sec as aforesaid and therefore whether it would be in order for the recipient to take credit of such Intergraded tax since the said services are used in the course or furtherance of business namely provision of last mile connectivity services to the recipient of services.

Held that— the subject application for advance ruling made by the applicant is rejected under the provisions of sub-section 2 of section 98 of the CGST Act, 2017.
Held that—
The ruling of the AAR that inward supplies received by the Appellant by way of management, repair, renovation, alteration or maintenance service or goods received for furnishing the residential colony shall not qualify for input tax credit is found to be correct.—Telstra Telecommunication Pvt. Ltd., In Re…. [2019] 08 TAXLOK.COM 078 (AAR-Maharashtra)