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TMI Blog2018 (9) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... part from list provided in Section 97(2), no other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) - The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction. The Application for Advance Ruling dated 06.02.2018 of M/s. Fichtner Consulting Engineers (India) Private Limited is rejected, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017. - TN/02/AAR/2018 - - - Dated:- 27-6-2018 - MS. MANASA GANGOTRI KATA, AND SHRI S. VIJAYAKUMAR, MEMBER At the outset, we would like to make it clear that the provisions of both the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is as follows: Basic and Detail Engineering for Civil, Structural, Mechanical and Utility Works for the Coal Handling Plant for the west PIT of PakriBarwadih Coal Block in North Karanpura Coalfields in Hazaribagh district of Jharkhand state, as per the requirements of NTPC/Tenova's Enquiry Specifications The said Client is an EPC sub-contractor for the coal handling plant in the Mine. As per the enquiry specification given by the client, the successful bidder (Applicant) shall be responsible for the basic and detailed engineering for the mechanical, structural and auxiliary systems of the coal handling plant meeting the requirements of the Main EPC Contractor and meeting the technical guidance of the end user (owner). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are providing engineering consultancy services to a recipient in Chennai in relation to an Immovable property, a coal mine located in North Karanpura Coalfields, Jharkhand for coal handling activities at the site. They state that as it is service in relation to Immovable property, place of supply under Section 12(3) will be Jharkhand and hence it is an inter-state supply. 4. The Advance Ruling sought is whether CGST SGST or IGST is payable on the said supply. i.e., whether the transaction is an inter-state supply or intra-state supply. In this connection Section 97 of the CGST Act and Tamil Nadu GST Act (TNGST) has given the scope of Advance Ruling Authority, i.e, the question on which the Advance Ruling can be sought. For ease of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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