TMI Blog2022 (11) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... licant is having his place of business in the state of Telangana and is seeking a ruling on his liability to obtain a registration in other states where he is executing to contracts including installation, testing and commissioning of antennas. In this connection it is inform that under section 96 of the CGST Act, the authority for advance ruling constituted under the provisions of a state goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 locations in different states of our Country. That they are required to install the antenna systems in various st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. Discussion Findings: The applicant is having his place of business in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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