TMI Blog2023 (6) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... er provisions of the IGST Act, 2017. The jurisdiction of the AAR with respect to the scope of Advance Ruling is enumerated under Section 97 of the CGST Act, 2017 and the sub section (2) contains the exhaustive list of subjects on which a ruling can be sought. If the clarifications sought in the application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules does not fall within the ambit of the list of issues as detailed in provisions of section 97(2) of CGST/TGST Act 2017, it makes the application liable to be rejected. The list in Section 97(2) of the CGST/TGST Act 2017 does not have any reference to determination of Place of Supply. Since the question raised by the Taxpayer pertains to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. BRIEF FACTS OF THE CASE: 4.1 The applicant Comsat Systems Private Limited is engaged in manufacture, supply, install, testing and commissioning of satellite communication antenna systems. As seen from the details in the application, 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 state of India, including Andaman, Nicobar Dweep Islands. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... q.ft. The Company manufactures Antenna Control Systems, Beacon Tracking Receivers, Motor Controllers, Feeds Control Electronics Systems to suit customer requirements. The Company has the test facilities for Antenna and Feeds upto 40 GHz 5. QUESTIONS RAISED: Can we raise an IGST invoice for supply of services such as installation, testing and commissioning of antennas installed in other States, other than the home State? 6. PERSONAL HEARING: Responding to the personal hearing notice issued on 17.01.2023, the applicant has filed a reply stating that they are not appearing for the personal hearing and requested to pass orders as per the records available. Opinion expressed by Sri S.V. Kasi Visweswara Rao, Addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned: The antennas are to be installed at various locations/states in India. M/s. Bharat Electronics Ltd, Bangalore require advance ruling certificate that we can raise IGST invoice. Opinion expressed by Sri Sahil Inamdar, Additional Commissioner, (Central Member) on the issues raised by the applicant. 8. DISCUSSION FINDINGS: The applicant has filed this application for advance ruling on 05.01.2023 and has not submitted any additional material other than the application. Further they have also not availed the opportunity for personal hearing and requested the Authority for Advance Ruling to pass orders as per the records available. The only record available is the content in the application dated 05.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The jurisdiction of the AAR with respect to the scope of Advance Ruling is enumerated under Section 97 of the CGST Act, 2017 and the sub section (2) contains the exhaustive list of subjects on which a ruling can be sought. If the clarifications sought in the application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules does not fall within the ambit of the list of issues as detailed in provisions of section 97(2) of CGST/TGST Act 2017, it makes the application liable to be rejected. Relevant provisions of section 97 of CGST/TGST Act 2017 are produced below: 97. Application for advance ruling. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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