TMI Blog2019 (5) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... cally (within Tamil Nadu) and payment is received in foreign currency - HELD THAT:- Section 97 of the CGST Act / Tamil Nadu GST Act (TNGST) has given the scope of Advance Ruling Authority, i.e., the question on which the Advance Ruling can be sought. The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97 (2) and no other issue can be decided by the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Dagger Die Cutting (India) Private Limited, No.201, North Phase, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency. 3. The Authorized Representative of the Applicant was heard in the matter on 12.03.2019 for admission of the application. They stated that they supply cutting tools for leather shoes manufacturing factory in Tamil Nadu, but receive payment from abroad in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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