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2023 (8) TMI 1207 - AUTHORITY FOR ADVANCE RULING, TAMILNADUExemption from GST - sub-contract work of Land Reclamation/Solid Waste Management to Municipal Corporation of Grater Mumbai” through their main contractor M/s Biomining India Private Ltd. - exemption is applicable to all sub-contracts which the Applicant will undergo both GSST/CGST and MST in future or not - serial number 3 of Notification No. 12/2017 dt. 28.06.2017. HELD THAT:- It is observed that the place of supply is not in the state of Tamil Nadu but in another state. Further, the contract is between M/s Biomining India Private Ltd., who is registered in the state of Maharashtra and Municipal Corporation of Grater Mumbai and the Tax treatment given to the main contractor is not known. As the authority for advance ruling is created under SGST/ CGST Act and the rulings are applicable within the particular state only. As the situs of transaction in question is not within the state of Tamil Nadu, then as per provisions of Section 96 of the Central Goods and service Tax Act 2017 (and similar provision under the TNGST Act), the Tamil Nadu Advance Ruling Authority cannot acquire the jurisdiction over the questions raised, hence no ruling can be given on this question. With regard to advance ruling sought for regarding whether exemption is applicable for all sub-contracts which the Applicant will undergo both GSST/ CGST and IGST in future (both interstate and intra state supply), it is observed each contract entered by the applicant has to be assessed for applicability of exemption based on the terms and conditions of the contract and activities undertaken. Advance Ruling cannot be rendered for cases which are hypothetical in nature. The question is not admitted.
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