Home Case Index All Cases GST GST + AAR GST - 2018 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 882 - AAR - GSTLiability of tax/GST - place of supply - manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. - Input Tax Credit - Levy of IGST or CGST and SGST - intrastate or interstate transaction? Held that:- In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh - Similarly, section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGGST Act, 2017. The application merits rejection, being out of the purview of matters or questions specified in sub-section (2) of section 97 of CGGST Act, 2017 read with section 96,103(1) (a) & 103 (1) (b) of CGGST Act, 2017.
|