AAR cannot give ruling on ‘Place of Supply’ of goods: AAR Tamil Nadu

In re Dagger Die Cutting (India) Private Limited (GST AAR Tamilnadu) Whether to charge IGST or SGST/CGST on the sales made by the Applicant? .The Advance ruling sought is whether CGST & SGST or IGST is payable on the said supply. i.e., whether the transaction is an inter-state supply or intra-state supply. In this connection Section 97 of the CGST Act / Tamil Nadu GST Act (TNGST) has given the scope of Advance Ruling Authority, i.e., the question on which the Advance Ruling can be sought. The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2)...