2018 (9) TMI 692 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 612 (A. A. R. – GST) – Maintainability of Advance Ruling Application – Supply of services – place of supply – Applicant are an Engineering consultancy organization, providing Engineering Services, mainly Design and Drawings to power and other projects, operating from Chennai and Bengaluru – whether CGST & SGST or IGST is payable on the said supply. i.e., whether the transaction is an inter-state supply or intra-state supply?
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Held that:- Section 97 of the CGST Act and Tamil Nadu GST Act (TNGST) has given the scope of Advance Ruling Authority, i.e, the question on which the Advance Ruling can be sought – apart from list provided in Section 97(2), no other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) – The Application is therefore rejected without going into the merits of the ca
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g options to charge Tax in transaction specified in the application. a. Charging IGST, treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand (where the Mine /End user is located), as per sec 12(3) of the IGST Act. b. Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai office, in Tamil Nadu. 2, The Applicant are an Engineering consultancy organization, providing Engineering Services, mainly Design and Drawings to power and other projects, operating from Chennai and Bengaluru. They are registered under GST in both the places. They had received an order for their Chennai office possessing GSTN 33AAACF562OQ2ZI, from TENOVA INDIA PRIVATE LIMITED, 94/3, TTK ROAD, ALWARPET, CHENNAI – 600 018 (Tenova) possessing GSTN 33AAMCS6453Q1ZL, based and operating from Chennai, Tamil Nadu. The job description is as follows: Basic and Detail Engineering for Civil, Structural, Mechani
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any direct interaction with the main EPC Contractor or the End User (Owner), in respect of this project. They also confirm their scope entirely ends with their Client and there is no dotted line supplies to any other parties connected with this project. All their deliverables were taken as input for making deliverables / manufacturing by their client towards execution of PO issued by the EPC contractor to them. SAC assigned for their transaction is 998333 -Engineering Services for Industrial and Manufacturing Projects. In the light of aforementioned, the Applicant has sought Advance Ruling on which one is applicable from the following options to charge GST in their transaction from 01.07.2017. Charging IGST, treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand (where the Mine / End user is located), as per sec 12(3) of the IGST Act. (OR) Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to t
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ling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruli
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