9911796707
TMI Blog2022 (3) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of the IGST Act is in the State of Maharashtra 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/07/2020 TSAAR Order No.15/2022 - - - Dated:- 29-3-2022 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5,000/- for CGST towards the fee for Advance Ruling. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested to dispose the case based on its merits 7. Discussion Findings: As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, 2017. Therefore the application is rejected. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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