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

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