TMI Blog2024 (3) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... nces where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction / drinking water supply work contracts. HELD THAT:- The authority can't give any decision on the issues that are not covered under Section 97 (2) of the CGST Act 2017. In the instant case the applicant is already registered under GST and the questions on which advance ruling has been sought for are not covered under the issues mentioned under Section 97 (2) supra. Thus the instant application is liable for rejection in terms of Section 98(2) of the CGST/KGST Act 2017. The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate? b. If the work site is required to be registered as additional place of business of the contractor then what is the address proof which will be required to be submitted by the applicant? Will the tender document/ agreement entered into with Government/ Government Authority will suffice as address proof for the purpose of processing the amendment application? c. If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? What are the documents that will be required to be carried along with such move ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We proceed to examine, before going into the merits of the case, the maintainability of the instant application. 8. Section 97 (2) of the CGST Act 2017 specifies the issues in respect which the questions shall be asked seeking advance ruling and the said section is as under: 97 (2) The question on which the advance ruling is sought under this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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