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Case Law Details

Case Name : Utility Powertech Ltd (GST AAR Chhattisgarh)
Appeal Number : Advance Ruling Order No.STC/AAR/02/2018
Date of Judgement/Order : 14/06/2018
Related Assessment Year :
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Utility Powertech Ltd (GST AAR Chhattisgarh)

In terms of section 96, 103(1) (a) and 103 (1) (b) of CGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGST Act, 2017.

FULL TEXT OF ADVANCE RULING IS AS FOLLOWS:-

The Applicant M/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Mannavaram in Andhra Pradesh, (GST No. 37AACCN9505A1ZQ.) has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017, seeking advance ruling on the following points:-

a. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power Projects Pvt Ltd. (NBPPL), Mannavaram in Andhra Pradesh.

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