Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - ...

Advance Ruling Authority Can't Decide IGST/SGST/CGST Charges for Local Sales with Overseas Orders u/s 97.

May 18, 2019

Case Laws GST AAR

Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - since issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority

View Source

← Previous Next →

Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - ...

Advance Ruling Authority Can't Decide IGST/SGST/CGST Charges for Local Sales with Overseas Orders u/s 97.

May 18, 2019

Case Laws GST AAR

You may also like:

The authority cannot admit the application as the questions raised do not fall under the purview of section 97(2) of the CGST/KSGST Act 2017. Section 98 specifies the...

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and...

Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

The ruling pertains to the applicability of GST on electricity charges recovered by IIT Roorkee from its commercial occupants. The key points are: IIT Roorkee sought an...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017

Classification of goods - rate of GST - educational institution or not - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - The Ruling...

The case involves a query regarding the classification of goods and services for GST purposes. The applicant sought clarification on the consideration charged for...

Rate of Tax on Services - CGST / UTGST / SGST / IGST - GST

Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST

Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Table as amended

Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that...

Quick Updates: