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2024 (3) TMI 262 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAScope of Advance Ruling application - Requirement to add the work sites as additional place of business in their GST registration certificate - address proof which will be required to be submitted by the applicant - If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? - instances where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction / drinking water supply work contracts. HELD THAT:- The authority can't give any decision on the issues that are not covered under Section 97 (2) of the CGST Act 2017. In the instant case the applicant is already registered under GST and the questions on which advance ruling has been sought for are not covered under the issues mentioned under Section 97 (2) supra. Thus the instant application is liable for rejection in terms of Section 98(2) of the CGST/KGST Act 2017. The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the CGST Act 2017.
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