9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 864 - AAR - GSTTerritorial limit - What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 GST Rate? - HELD THAT - It is to inform that under Section 97 of the CGST Act, 2017 the questions on which the advance ruling is sought shall be in respect of (7) specified items only - The applicant s question does not fall under any of the 7 category. Application rejected.
Issues:
1. Interpretation of the geographical limit of Hyderabad as per Notification No.3 of 2019 - GST Rate. Analysis: The case involved an application filed by M/s. Sandheera Infratech Private Limited seeking clarification on the geographical limit of Hyderabad as per Notification No.3 of 2019 under GST. The applicant, engaged in the construction of residential apartments, expressed confusion regarding the mentioned geographical limit. The Authority for Advance Ruling, Telangana, noted that the queries raised by the applicant fell within the ambit of Section 97 of the GST Act. The applicant had paid the requisite fee for Advance Ruling and confirmed that the questions raised were not previously decided by any authority. Consequently, the application was admitted for further consideration. During the personal hearing, the authorized representatives of the applicant reiterated their stance as presented in the application and requested a favorable ruling. However, the Authority emphasized that under Section 97 of the CGST Act, 2017, the questions for advance ruling must pertain to specific categories, such as classification of goods or services, applicability of notifications, determination of tax liability, among others. As the applicant's query did not align with any of the specified categories, the application was ultimately rejected on these grounds. In conclusion, the Authority for Advance Ruling, Telangana, dismissed the application from M/s. Sandheera Infratech Private Limited concerning the interpretation of the geographical limit of Hyderabad as per Notification No.3 of 2019 - GST Rate. The rejection was based on the application's failure to fall under the prescribed categories for advance rulings as stipulated in Section 97 of the CGST Act, 2017. Despite the applicant's genuine need for clarification, the Authority's decision was guided by the statutory provisions governing advance rulings under the GST Act.
|
