AAR cannot decide if a transaction is an inter-state supply or intra-state supply

In re M/s. Fichtner Consulting Engineers (India) Private Limited (GST AAR Tamilnadu)

The Authorised Representative of the Applicant was heard in the matter. They submitted that they are providing engineering consultancy services to a recipient in Chennai in relation to an immovable property, a coal mine located in North Karanpura Coalfields, Jharkhand for coal handling activities at the site. They state that as it is service in relation to immovable property, place of supply under Section 12(3) will be Jharkhand and hence it

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