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2018 (7) TMI 882

Liability 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 .....

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7 of the Chhattisgarh Goods & Services Tax Act, 2017, seeking advance ruling on the following points :- a. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power Projects Pvt Ltd. (NBPPL), Mannavaram in Andhra Pradesh. b. Whether such transaction will be categorized as an intrastate or interstate transaction? c. If the applicant charge IGST on such transaction considering the transaction as interstate; will the IGST c .....

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/s NBPPL, Mannavaram (A.P.) by charging IGST on the same. 4. Personal Hearing: -In keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant. Shri Mahavir S. Jain, CA and Shri Naresh P Nahar CA authorized by the Resident Manager of the applicant, M/s Utility Powertech Ltd., Sipat, Bilaspur, (C.G.), appeared before us for hearing on 24.5.2018 and reiterated their above contentions. 5. The legal position, Analysis and Discussion:- The .....

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for advance ruling in respect of that State or Union territory. U/s 97(2) of CGGST Act, 2017:- The question, on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the lia .....

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Tax Credit (ITC) to NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh) regarding IGST charged by the applicant. 5.2 Thus the applicant has sought advance ruling on determination of tax liability to pay tax on manpower service which in fact is very much directly linked to place of supply in the instant case. Further advance ruling has also been sought by the applicant on the availability of ITC to M/s NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh), which is registered .....

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