2023 (6) TMI 530 - AUTHORITY FOR ADVANCE RULING, TELANGANA

Scope of Advance Ruling application - Determination of place of supply - supply of services such as installation, testing and commissioning of antennas installed in various other States, other than the home State - HELD THAT:- Applicant are installing the antenna supplied to M/s. Bharat Electronics Limited, Bangalore. This amounts to rendering of service which includes installation, testing and commissioning whose place of supply has to be determined under provisions of the IGST Act, 2017.

The jurisdiction of the AAR with respect to the scope of Advance Ruling is enumerated under Section 97 of the CGST Act, 2017 and the sub section (2) contains the exhaustive list of subjects on which a ruling can be sought. If the clarifications sought in the application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules does not fall within the ambit of the list of issues as detailed in provisions of section 97(2) of CGST/TGST Act’ 2017, it makes the application liable to be rejected.

The list in Section 97(2) of the CGST/TGST Act’ 2017 does not have any reference to determination of “Place of Supply.” Since the question raised by the Taxpayer pertains to determination of place of supply of the services rendered by the taxpayer, therefore the application is liable to be rejected as the queries raised do not fall within the ambit of provisions of section 97(2) of CGST/TGST Act’ 2017.

Application dismissed.