TMI Blog2023 (8) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... ning India Private Ltd., who is registered in the state of Maharashtra and Municipal Corporation of Grater Mumbai and the Tax treatment given to the main contractor is not known. As the authority for advance ruling is created under SGST/ CGST Act and the rulings are applicable within the particular state only. As the situs of transaction in question is not within the state of Tamil Nadu, then as per provisions of Section 96 of the Central Goods and service Tax Act 2017 (and similar provision under the TNGST Act), the Tamil Nadu Advance Ruling Authority cannot acquire the jurisdiction over the questions raised, hence no ruling can be given on this question. With regard to advance ruling sought for regarding whether exemption is applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with Section 104 of the Act. 5. 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 Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. The applicant submitted a copy of challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2. The Applicant is registered under the Companies Act 2013 in the State of Tamil Nadu, having registered office at Plot No.4/18, Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Project site and for its removal also. The Applicant is bound to follow standard operating procedures and norms and regulations of machinery and should not deviate from standard protocol and norms of M/s Biomining India Private Ltd. and the Applicant, as per sub-contract agreement should follow and execute the Project as per Solid Waste Management Riles, 2016 and norms provided by CPCB for carrying out Bio mining Project. 2.4 Services provided by Biomining India Private Ltd to Municipal Corporation of Grater Mumbai for carrying out the Land Reclamation project at Mulund Dumping Ground is covered under entry serial number 3 of Notification 12/2017 dt. 28.06.2017 as it falls under the PURE Services provided to the local authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.1 We have carefully considered the submissions made by the applicant in the advance ruling application, the additional submissions made during the personal hearing. The applicant filed advance ruling application for applicability of notification issued under the provisions of the Act, and determination of the liability to pay tax on service. The question which needs to be answered is whether rendering sub-contract work of Land Reclamation/ Solid Waste Management to Municipal Corporation of Grater Mumbai through the main contractor M/s Biomining India Private Ltd. is also exempted from payment of GST in terms of serial number 3 of Notification No. 12/2017 dt. 28.06.2017, if so, whether exemption is applicable to all sub contracts which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST portal and also confirmed from the Advance Ruling application. Also, the main contractor viz. M/s Biomining India Private Ltd. is also registered in the state of Maharashtra. This clearly indicates that the supply of service is interstate. 6. It is observed that the place of supply is not in the state of Tamilnadu but in another state. Further, the contract is between M/s Biomining India Private Ltd., who is registered in the state of Maharashtra and Municipal Corporation of Grater Mumbai and the Tax treatment given to the main contractor is not known. As the authority for advance ruling is created under SGST/ CGST Act and the rulings are applicable within the particular state only. As the situs of transaction in question is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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