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TMI Blog2018 (10) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of ‘place of supply’ of service by the applicant - The applicant has filed application for advance ruling wherein provisions of Sections 5, 7 and 12 of the IGST Act, 2017 have been referred. Thus, the applicant is well aware that the issue is related to ‘place of supply’. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply ? 4. We have considered the submissions made by the applicant in application for advance ruling as well as during the course of personal hearing. 5. Section 97(2) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017 ) and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) empowers the Advance Ruling Authority to decide the issues, which are as follows :- (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritories; or (c) a State and a Union territory shall be treated as a supply of services in the course of inter-State trade or commerce. 6.4 As per Section 8 of the IGST Act, 2017, subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union Territory shall be treated as intra-State supply. 7. In view of the aforesaid statutory provisions, the place of supply of services of the applicant is required to be determined in order to determine whether IGST would be applicable or CGST and SGST would be applicable on port related services being provided by the applicant. Thus, the entire issue is intrinsically related to determ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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