Case: M/s Sagar Powertex Private Limited
Clause(s) of Section 97(2) of CGST/GGST Act, 2017, under which the question(s) raised: (e) determination of the liability to pay tax on any goods or services or both.
Ruling Sought for: M/s. Sagar Powertex Pvt. Ltd., Sagar House, Indian Red Cross Society, Nr. Old Vadaj Circle, Ashram Road, Ahmedabad -380013 having a GSTIN: 24AADCS0473P1Z3, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act.
Question: In the said transaction, whether IGST is applicable or CGST+ SGST is applicable?
Ruling by AAR: In view of the above discussion applicant is liable to payment of CGST and SGST for the services provided as an “intermediary”.
To read complete facts of the case, Please Click Here to Download PDF