Remanded

AAAR/AP/02(GST)/2020 of M/s Dkv Enterprises Private Limited

GST AAAR31 Aug 2020AAAR/AP/02(GST)/2020

Case brief

AI extract

What is this about?

This is an order by the Appellate Authority for Advance Ruling admitting an appeal filed with condonation of delay due to the Covid-19 lockdown. The authority set aside the earlier ruling and remanded the case back to the original Authority for fresh examination.

What did the court decide?

The case was remanded to its original Authority for AAR to examine afresh and dispose accordingly.

AAAR/AP/02(GST)/2020 of M/s Dkv Enterprises Private Limited — GST and Indirect Tax | GST AAAR (2020)

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!;l af(:l

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BEFoRETHEAPPELLATEAUTHoRITYFoRADVANCERULING

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for the state^{of AndhraPradesh (Goods and service Tax)} (office at o/o chief^{commissioner of StateTax, Govt' of A'P''D No 5-56' Block-B'} R.K. Spring^{ValleyApartment, Bandar Roaci,Edupugallu,Vijayawada'A'P - 521151}

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Present:

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Sri PEEYUSH^{KUMAR, (Member) (State Tax)} Sri NARESH^{PENUMAKA, (Member) (Central Tax)}

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The 31't^{daY of August, 2O2O}

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order /AAAR/AP/^02(GST)12020

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Appl ication^{No. AAAR/O2-(GST)/2020}

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M/s DKV Enterprises^{Private Limited,} Flat No.43,7-8-LOl2,^{CrYstal due} Apartment, OPP:^{Harbour Park,} PandurangaPuram, Visakhapatna^{m -530003,-530003,} A1dht? Plqdqsh 3rAAaaD oifgti/i 26.05.2020.

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Name and address^{of the} 1 PandurangaPuram, appellant Visakhapatna^{m -530003,-530003,} A1dht? Plqdqsh 2 GSTIN 3rAAaaD oifgti/i 26.05.2020. 3 oite or fiting or^{Foim GSi} ARA-02 16.06.2020. 4 Date of Hearing^(ViOeo Conference) 5 Authorized RePresentative Sri KVll-N SastrY,^Advocate. Assistant Commissioner^(ST), 6 lurisdictional AuthoritY - State China Waltair Circle,^{Visakhapatnam} Divlsion.

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ORDER

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M/s. DKV Enterprises^{Private Limited,Pandurangapuram, Visakhapatnam} (hereinafter referred to as^{appellant)registered under GST Act, had filed an} application before^{the AppellateAuthorityfor AdvanceRuling in ARA-02 dated} 05.05.ZO2O, contending^{the Ruling passed by the Authorityfor AdvanceRuling,} A.p vide Ruling^{AAR NO. 04/AP/GSTl2O2O,dated:24.02.2020.As per sub section} 2 of section 100 of^{APGSTAct 20171CGST Act 2017, the appealshall be filed} withln a^period of^{30 days from the date on which the ruling soughtto be} appealed against^is communicated^{to the applicant.The appellant requested for} the condonation of^{delay citing the special circumstances that led to lockdown} due to Covid-19.^{The appeal is consicleredand the delayis condonedby this} authority in exercise^{of the powers contained in proviso to subsection 2 of} Sectlon 100 of the^{Central Goods ancl ServicesTax Act 2017 and the Andhra} Pradesh Goods and servicesTax^{Act 20.1-7,and the appeal is admitted.}

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Brief History of the^Case:

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The appellant i.€.,^{M/s. DKV Enterprises Private Limited,filed an} application^{in Form GST ARA-02 dated 05.05.2020beforethe AppeilateAuthoritv} for Advance Ruling,^{Andhra Pradeshseekingclarification againstRulingAAR NO'} O4l AP I GST I^{2O2O,dated : 24.02.2O2O'}

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M/s. DKV Enterprises^{private Limited, Visakhapatnam is an authorized non-} exclusive consultant^{for Grace products(singapore)Pte Limited for the sale of} fluid cracking^{catalyst and additives. Grace Division is abusiness unit of} w.R.Grace(singapore)^{Pte. Ltd., a sinqapore corporation(hereafter'Grace",with} Its principal^{place of business at 501 orchard Road, #07-OZ Wheelockplace'} singapore 238880^{and it engagedDKV Enterprises Pvt Ltd as it's authorized non-} exclusive consultant^{for sale of it's products to the HPCLVisakha Refinery, the} CPCL Chennal^{Refineryand the IocL Barauni Refinery(herein after the} ,,Territory") reserving unto itself and its affiliates the right to sell the^products directly in the^{territory or through other consultants and distributors'}

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Query^{raised by the applicant in ARA-01:}

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The question whether^{consultancy services providedto overseas client is} export or not.

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The AAR ruled that^{the servicesin question are not'Exportof service' but} 'Intermediary Services'for^{the reasons explained, and attract IGST'}

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Aggrieved by the Ruling^{of the Authority for Advance Ruling,the appellant} ftled an application^{before the Appellate Authority for Advance Ruling in ARA-02} dated 05.05.2o2O,^{contendingthe Ruling passedby the Authorityfor Advance} Ruling, A.P vide^{Ruling AAR NO. O4lAP1GST12O}O, dated:24'02'2020and} pleaded this authority to clarify^{whether consultancyservices provided to} Overseas client is exPort^{or not'}

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2. Personal Hearinq:

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The case was taken up^{for hearing on 16th June 2020, for whichthe} authorized representative^{Sri KVJLN Sastry, Advocate attendedthrough web} conference and reiterated^{the written submission. The appellant submits that the} Advance Ruling authority^{has misinterpretedthe nature of service and came to} conclusion that the^{service provided by the applicant is not an export.}

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Moreover a request^{was made by the appellant to remandback the case to} its original authority in^{light of the recent developmentsin the subjectcase,} referring to a^{judgmentin case of IBM India Pvt Ltd. V.s Commissioner of} Central Excise &^{State Taxes., Banglore-LTU,reported in 34 GSTL page} 436.Consequent upon^{the request of the appellant,this authorityremanded the} case back to its^{original Authorityto examine afresh and dispose accordingly'}

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Order:

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In view of the foregoing, the case is remanded to it's original^authority.

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Sd/-Peeyush Kumar

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Chief Commissioner (State Tax) Member

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Sd/-Naresh Penumaka

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Chief Commissioner^(Central Tax)

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Member

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l/r..c.f.b.oll -AqF' Deputy Commissioner

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Deputy Commissioner (ST)

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To:

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DE?UW CoHMrssltilEr^(s?) 0;r. Chict Crmmiscbntr^{al Stlit Iu'} vV^{Grvctnmcntrl A,P'' ViirYr*ell} Y

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1. M/s DKV Enterprises Private Limited, Flat No.43,7-B-LO/2,^{Crystal Due} Apartment, Opp: Harbour Park, Pandurangapuram,^{Visakhapatnam-} 530003, (By Registered Post)

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Copy to:

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The Authority for Advance Ruling, A.P O/o the Chief Commissioner(ST), Edupugallu, Vijayawada

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The Assistant Commissioner of State Tax, China Waltair Circle, Visakhapatnam Division. (By Registered Post)

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The Superintendent, Siripuram Range, Visakhapatnam North^(CGST) Division (By Registered Post)

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Stock file / spare copy

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Copy submitted to

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L. The Chief Commissioner (State Tax), O/o Chief Commissioner of State Tax, Eedupugallu, Vijayawada.

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The Chief Commissioner (Central Tax), O/o Chief Commissioner of Central Tax & Customs, Visakhapatnam Z.one, GST Bhavan, Port area, Visakhapatnam-530035. (A.P) (By Registered Post)

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&T".--

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DESPATCHECI

AAAR/AP/02(GST)/2020 of M/s Dkv Enterprises Private Limited

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AAAR/AP/02(GST)/2020 of M/s Dkv Enterprises Private Limited

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