GAAR Gujarat Lacks Jurisdiction Over Madhya Pradesh Supply Issue

In re Pooja Construction Co (GST AAR Gujarat) GAAR Gujarat does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh. Pooja Construction Co, a partnership firm based in Gujarat, was providing services under a work contract for the Narmada Valley Development Department in Madhya Pradesh. The questions before the AAR Gujarat were whether the company needed to register with State Tax Authorities in Madhya Pradesh, the applicable tax rate for their service, and the appropriate SAC code for the services under the ...