9911796707
TMI Blog2018 (9) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. 1. M/s. Fichtner Consulting Engineers (India) Private Limited, Chennai (hereinafter called the Applicant or the company) has preferred an application for Advance Ruling on which one is applicable from the following options to charge Tax in transaction specified in the application. a. Charging IGST, treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand (where the Mine /End user is located), as per sec 12(3) of the IGST Act. b. Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai office, in Tamil Nadu. 2, The Applicant are an Engineering consultancy organization, providing Engineering Services, mainly Design ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion with the main EPC Contractor or the End User (Owner), in respect of this project. They also confirm their scope entirely ends with their Client and there is no dotted line supplies to any other parties connected with this project. All their deliverables were taken as input for making deliverables / manufacturing by their client towards execution of PO issued by the EPC contractor to them. SAC assigned for their transaction is 998333 -Engineering Services for Industrial and Manufacturing Projects. In the light of aforementioned, the Applicant has sought Advance Ruling on which one is applicable from the following options to charge GST in their transaction from 01.07.2017. Charging IGST, treating the place of supply as outside Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 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. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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