Home Case Index All Cases GST GST + AAR GST - 2023 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 812 - AUTHORITY FOR ADVANCE RULING, GUJARATRequirement to obtain registration with State Tax Authorities of Madhya Pradesh State - place of supply of service - rate of tax - SAC code applicable for providing the service under Work Contract - HELD THAT:- The applicant has made this application before the Gujarat Authority for Advance Ruling, seeking a ruling on whether he is liable to get himself registered under Madhya Pradesh GST. On being asked during the personal hearing it was informed that the place of supply of their service is Madhya Pradesh. Since the contract is not provided and also since the facts mentioned is cryptic and difficult to comprehend, it is opined that the proper authority for giving a ruling on the aforementioned question is the Madhya Pradesh AAR and not GAAR. The application filed by the applicant is rejected as the GAAR does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.
|