Case Law Details
In re Comsat Systems Private Limited (GST AAR Telangana)
AAR of one state cannot provide ruling on liability arising in another state
The AAR, Telangana, in the matter of M/s. Comsat System Private Limited [Advance Ruling No. 51/2022 dated October 20, 2022] rejected the application for advance ruling of the assessee by holding that, the ruling passed by the AAR, Telangana is only applicable in the state of Telangana, thus, it cannot provide ruling on the question whether the assessee is liable to obtain registration in another state or not.
Facts:
M/s. Comsat System Private Limited (“the Applicant”) is engaged in the business of manufacturing, supplying, installation, testing, and commissioning of satellite communication antenna systems. The Applicant install antennas all over India.
Please become a Premium member. If you are already a Premium member, login here to access the full content.