Haryana GST Advance Ruling HAR/HAAR/R/2017-18/1 on Cable Operator Agency Status
The Authority for Advance Ruling dismissed the application by Fastway Transmissions Pvt. Ltd. because the company withdrew its request.
- Ruling
- NO.HAR/HAAR/R/2017-18/1, dated 16.03.2018
- Dated
- 16 Mar 2018
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Fastway Transmissions asked if local cable operators act as their agents.
- The company requested to withdraw their application during the proceedings.
- The Authority dismissed the case without deciding on the tax issue.
In short
Fastway Transmissions asked the Haryana Authority for Advance Ruling (AAR) to clarify if local cable operators are their agents for Goods and Services Tax (GST) purposes. This was meant to determine who is liable for tax on services provided to end customers. However, the company chose to withdraw its request before the authority could make a decision.
What has changed
How it worked before
The tax status of the relationship between Multi System Operators and local cable operators remained a point of uncertainty for many businesses in the industry.
What has changed
Nothing changed because the authority did not issue a decision on the merits of the case. The order only confirms that the application was withdrawn, meaning no legal guidance was provided.
Who this affects
Multi System Operators and local cable operators who are unsure about their GST liability for end-customer services.
What you should do
Since this ruling was withdrawn, it provides no guidance or legal precedent. You should not rely on this order for your own tax planning, as it does not establish how the department views these business relationships.
If you do nothing
If you assume this order provides a tax benefit or rule, you risk miscalculating your GST liability. A tax officer is not bound by a withdrawn application and may assess your business based on their own interpretation of the law. Relying on non-existent precedents can lead to penalties and interest charges.
The terms explained
- Multi System Operator
- A company that receives television signals and distributes them to local cable operators.
- Advance Ruling
- A formal decision from tax authorities on how GST laws apply to a specific business transaction.
- Local Cable Operator
- The local provider who receives signals from a larger operator and delivers cable television to individual homes.
The ruling in detail
Authority for Advance Ruling
M/s Fastway Transmissions Pvt. Ltd., Kurukshetra
NO.HAR/HAAR/R/2017-18/1, dated 16.03.2018 · Haryana
Questions before the authority
- Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicant for the purpose of liability to GST of the applicants on services provided by the LCO to the end customers?
Facts
The applicant is a multi system operator (MSO) engaged in the business of providing cable TV services. They sought an advance ruling to determine if local cable operators (LCOs) receiving signals from them act as their agents regarding GST liability for services provided to end customers.
Ruling
| Question | What the authority ruled |
|---|---|
| Status of LCO as agent | Withdrawn The applicant requested to withdraw the application before a final ruling was issued. |
The authority did not provide a ruling on the merits of the question. The application was **dismissed as withdrawn** at the request of the applicant's counsel.
Reasoning
The applicant filed an application for an advance ruling on 20.12.2017. During the proceedings, the applicant's counsel presented an application for withdrawal of the request. Consequently, the authority acceded to the request and dismissed the matter under section 98 of the CGST/HGST Act 2017.
Provisions relied on
- Section 98 of the Central Goods & Service Tax Act, 2017
- Section 98 of the Haryana Goods & Service Tax Act, 2017
For the practitioner
This order provides no legal precedent or guidance on the classification or agency status of cable operators. It is a procedural order confirming the **withdrawal of the application** by the taxpayer. It does not settle any substantive tax issues.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/haryana-ar_01_2017-18_dt.16.03.18_ftpl.pdf
Legibility of the scan, as read: high.
Prepared 12-10-2026.
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