9911796707
TMI Blog2022 (3) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Maharashtra - HELD THAT:- As seen from the material papers submitted by the applicant, the place of supply of service under Sub Section 3 of Section 12 of the IGST Act is in the State where the immovable property is located and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, 2017. The application is rejected. - A.R.Com/32/2021 TSAAR Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Maharashtra for provision of service related to Renting of Immovable property? 6. Personal Hearing: The Authorized representatives of the unit namely Sri Ravi Teja Reddy, CA attended the personal hearing held on 10.03.2022. The authorized representatives reiterated their averments in the application submitted and requested to dispose their application on merits at the earliest. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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