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2020 (1) TMI 659 - AAR - GSTScope of Advance Ruling authority - requirement of separate registration - whether separate registration is required in the State of Karnataka for the work contract awarded to him in the State of Karnataka? - HELD THAT:- The question raised by the applicant is outside the purview of this authority - The authority for Advance Ruling is created under SGST/UTSGST Act and thus ruling pronounced are applicable within the particular state only, it is for this reason that questions relating to requirement of GST registration in another state is beyond the jurisdiction of this authority and hence no ruling can be given. The question raised by the applicant pertains to GST registration in State of Karnataka, which is beyond the purview of this authority therefore no ruling is given.
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