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2022 (11) TMI 481 - AUTHORITY FOR ADVANCE RULING, TELANGANATerritorial Jurisdiction of Advance Ruling Authority - Requirement to obtain temporary GST Registration at various locations/States for each location to claim GST tax installation, testing & commissioning of antennas - applicability of Section 22 of the CGST Act - HELD THAT:- The applicant is having his place of business in the state of Telangana and is seeking a ruling on his liability to obtain a registration in other states where he is executing to contracts including installation, testing and commissioning of antennas. In this connection it is inform that under section 96 of the CGST Act, the authority for advance ruling constituted under the provisions of a state goods and services Act shall be deemed to be the authority for advance ruling of that state. As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and its geographical boundary. Therefore, this advance ruling authority constituted under the Telangana State Goods and Services Act cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state. Application dismissed.
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