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2020 (7) TMI 527 - AAR - GSTMaintainability of application- Scope of Advance Ruling - Tax liability of supply - Marine / Pressure Tight Cables/ Non Pressure Tight Cables - goods manufactured & designed especially for use for Defence Ministry in their Warship as Parts of Warship - rate of GST - applicability of Sr. No: 252 of Schedule-I of the Notification No.1/2017 Integrated Tax (Rate) dated 28.06.2017 - Jurisdiction - HELD THAT:- The situs of supply of goods is originating from Gujarat and all other legal provisions of GST Acts are also to be fulfilled in Gujarat. The Gujarat GST authorities have the jurisdiction to collect GST on this transaction. Applicant is not carrying out any supply from the State of Maharashtra. Hence, the jurisdiction of this transaction is covered under Gujarat and Maharashtra has no scope to levy GST thereon. Maintainability of application - HELD THAT:- Considering the provisions of the Chapter XVII of the GST Act, this authority can only pass rulings on supplies being undertaken or proposed to be undertaken from Maharashtra State only. Therefore, this authority has no jurisdiction to entertain the subject application and to interfere in such activity of ‘supply of goods’, being carried out from another state. This authority has no jurisdiction to pass ruing on such matters pertaining to supply of goods or services or both which are being undertaken outside Maharashtra State by a different and distinct entity. We find no reason to entertain this application. Hence, without going into the merits of the case, the present application of the applicant seeking ruling on questions stated hereinabove is not maintainable and liable for rejection. Application dismissed as not maintainable.
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