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TMI Blog2018 (7) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGGST Act, 2017. The application merits rejection, being out of the purview of matters or questions specified in sub-section (2) of section 97 of CGGST Act, 2017 read with section 96,103(1) (a) & 103 (1) (b) of CGGST Act, 2017. - STC/AAR/02/2018 - - - Dated:- 14-6-2018 - S.K. BUXY AND RAJESH KUMAR SINGH, MEMBER RULING 1. The Applicant M/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged in providing manpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir place of supply is at a place outside the State of Chhattisgarh, the applicant holds this transaction as interstate and intends to issue invoices regarding supply of manpower services to M/s NBPPL, Mannavaram (A.P.) by charging IGST on the same. 4. Personal Hearing: -In keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant. Shri Mahavir S. Jain, CA and Shri Naresh P Nahar CA authorized by the Resident Manager of the applicant, M/s Utility Powertech Ltd., Sipat, Bilaspur, (C.G.), appeared before us for hearing on 24.5.2018 and reiterated their above contentions. 5. The legal position, Analysis and Discussion:- The provisions for implementing the CGST Act and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. U/s 103 of CGGST Act, 2017:- Applicability of advance ruling 1. The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only a. On the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; b. On the concerned officer or the jurisdictional officer in respect of the applicant. 5.1 The applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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