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2019 (5) TMI 1072 - AAR - GSTScope of Advance Ruling Authority - Levy of IGST or SGST & CGST? - sale of Hand-made Cutting Knives for Shoe industries - inter-state supply or intra-state supply? - appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - HELD THAT:- Section 97 of the CGST Act / Tamil Nadu GST Act (TNGST) has given the scope of Advance Ruling Authority, i.e., the question on which the Advance Ruling can be sought. The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97 (2) and no other issue can be decided by the Advance Ruling Authority. The issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority. The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction. Application dismissed.
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