Case Law Details
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) and no other issue can be decided by the Advance Ruling Authority. The 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. The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING
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