TMI Blog2022 (11) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Comsat Systems Private Limited, Plot No.22, Industrila, Development Area, Road No.3, Mallapur, Medchal Malkajgiri, Telangana - 500 076 (36AABCC9880E1ZI) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: The applicant Comsat Systems Private Limited is engaged in manufacture, supply, install, testing and commissioning of satellite communication antenna systems. They submitted that the antennas manufactured at their factory (Hyderabad, Telangana) are required to be installed at various location ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, testing & commissioning of antennas? 2. How far Sec.22 of the CGST Act is applicable? 6. Personal Hearing: The Authorized representatives of the applicant i.e., C.K.V. Shastri, General Manager (Marketing) & Sachin Chand, Manager (Marketing) have attended the personnel hearing on 27.09.2022 and reiterated the questions raised in their application and requested to dispose the case on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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