Case Law Details
Case Name : In re Take off Academy (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Take off Academy (GST AAR Gujarat)
Authority of advance ruling has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not ...
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