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2022 (3) TMI 1366 - AUTHORITY FOR ADVANCE RULING, TELANGANAMaintainability of Advance Ruling application - appropriate forum - Levy of GST - HR supply service received by pimpri chinchwad smart city - exemption from GST - HELD THAT:- As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra 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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