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GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

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

Case Laws     GST

May 18, 2019

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

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