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2022 (3) TMI 1365 - AUTHORITY FOR ADVANCE RULING, TELANGANAMaintainability of Advance Ruling application - appropriate Forum - Requirement of registration - provision of service related to Renting of Immovable property - requirement of registration of person registered in the State of Telangana who is in possession of an immovable property in the State of Maharashtra - HELD THAT:- As seen from the material papers submitted by the applicant, the place of supply of service under Sub Section 3 of Section 12 of the IGST Act is in the State where the immovable property is located and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, 2017. The application is rejected.
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