TMI Blog2022 (5) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... n the place of the Orders notified to the Purchaser in writing by TASL, as per said clause 2.2.1 at page number 14 of the said Contract, has been placed/ produced. The Application is rejected as non-maintainable under Section 95(a) CGST Act. - GUJ/GAAR/R/2022/27 - - - Dated:- 11-5-2022 - ATUL MEHTA AND ARUN RICHARD, MEMBER Present for the applicant : Shri Kanchi Varada Raju Panchadi, Taxation Head of TASL, Shri Rohit Jain, Advocate and Shri Niraj Bagri, CA Brief facts M/s. Tata Advanced Systems Limited, Ahmedabad (hereinafter referred to as TASL for the sake of brevity) with GSTIN 24AACCT5245K1Z9 filed the subject Application. It was submitted that the Ministry of Defence (MoD), GoI has entered into a contract dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that TASL has identified three sites in Gujarat for manufacturing activities of the aircrafts and the process of finalising in underway and not yet finalised. He submitted to file a submission in this regard. Additional submission by TASL 5. TASL vide letter dated 24-03-22 submitted as follows: 1. We, Tata Advanced Systems Limited ( Applicant or Company ) have filed the captioned application for Advance Ruling. The application is filed in respect of manufacture and supply of 40 aircrafts proposed to be undertaken by the Applicant vide contract dated 29-10-21 (the contract) entered with Airbus Defence and Space, S.A.U., Spain under the C295 aircraft programme of the Ministry of Defence (MoD). 2. The Applicant through it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office at Hyderabad, Telangana has entered the contract dated 29-10-21 with Airbus and Tata Consultancy Services Limited. The said contract dated 29-10-21, reads that Tata Consortium of Tata Advanced Systems Ltd and Tata Consultancy Services Ltd , led by Tata Advanced System Ltd is recognised in the Contract as India Aircraft Contractor (IAC). 7. During hearing, Shri Rohit Jain submitted that three locations at Gujarat are under consideration for undertaking the proposed manufacture of aircrafts. Vide submission dated 24-3-22, TASL submitted that four locations in Gujarat are under consideration for this purpose and once location if finalised, same will be declared as an additional place of business of applicant in Gujarat. 8. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad GSTIN24AACCT5245K1Z9 is rejected for the following three reasons: i. The Applicant has no locus standi to file said Advance Ruling Application, as per clause 2.2.1 of the said Contract 29-10-21, wherein the project execution unit is TASL Bengaluru GSTIN is 29AACCT5245K1ZZ. ii. The Application by the applicant is premature and without locus standi, as no Intimation for change in place of project execution as per clause 2.2.1 has been made in the name of TASL Ahmedabad GSTIN 24AACCT5245K1Z9. iii. In the eyes of GST scheme of law, GSTIN 24AACCT5245K1Z9 (TASL Ahmedabad), GSTIN 29AACCT5245K1ZZ (TASL Bengaluru) and GST registered Unit of TASL Hyderabad are distinct persons for the purposes of CGST Act, as per the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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