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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Supply under GST

Which question can a person seek to have determined by applying for an advance ruling under Section 97(2) of the CGST Act, 2017, in relation to the meaning of supply?

An applicant can seek a ruling on whether any particular thing done by the applicant with respect to goods or services or both amounts to or results in a supply. Changing schedules or granting exemptions is a Government power on Council recommendation, and a competitor's transaction is not the applicant's own.

  1. AWhether any particular thing done by the applicant with respect to goods or services or both amounts to or results in a supplyCorrect
  2. BWhether the Council should add an activity to Schedule III
  3. CWhether a notification under Section 11 should be issued to exempt the applicant's services
  4. DWhether a competitor's transaction is a supply

Explanation

Section 97(2)(g) lets an applicant ask whether any particular thing done by the applicant with respect to goods or services or both amounts to or results in a supply. Amending Schedule III and issuing exemption notifications are Government powers on the Council's recommendation, not matters for an advance ruling. The question must also relate to the applicant's own activity.

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