Case Law Details
In re Johnson Lift Private Limited (GST AAR Tamilnadu)
Advance ruling could be sought in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant in their application and during the hearings and thereafter, has not furnished the details of supple made or intended to be supplied and have further stated that they have not accepted such type of contract wherein the customer owning a single piece of land consisting of dwelling units for himself and his father, sister, brother and had required supply, erection and commissioning of lifts. Advance ruling can be extended only in respect of supplies made or intend to be made by the applicant based on the facts of such supply. As the details of transaction of supply on which advance ruling in sought is not furnished the application cannot be admitted and accordingly rejected.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, TAMILNADU
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goads and Service Tax Act.
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