Determination of place of supply is outside the purview of GST AAR

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 rul

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