In Re: Fichtner Consulting Engineers (I) Pvt Ltd.
GST
2018 (9) TMI 692 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 612 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 27-6-2018
TN\/02\/AAR\/2018
GST
MS. MANASA GANGOTRI KATA, AND SHRI S. VIJAYAKUMAR, MEMBER
\nAt 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 Goods and Service Tax Act.
\n1. M\/s. Fichtner Consulting Engineers (India) Private Limited, Chennai (hereinafter called the Applicant or the company) has preferred an application for Advance Ruling on which one is applicable from the following options to charge Tax in tra<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Coal Handling Plant for the west PIT of PakriBarwadih Coal Block in North Karanpura Coalfields in Hazaribagh district of Jharkhand state, as per the requirements of NTPC\/Tenova's Enquiry Specifications” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Chennai office, in Tamil Nadu. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Fichtner Consulting Engineers (I) Pvt Ltd.GST2018 (9) TMI 692 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 612 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, TAMILNADU – AARDated:- 27-6-2018TN\/02\/AAR\/2018 GSTMS. MANASA GANGOTRI KATA, AND SHRI S. VIJAYAKUMAR, MEMBER At the outset, we would like to make it … Continue reading “In Re: Fichtner Consulting Engineers (I) Pvt Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13672","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13672"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13672\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe said Client is an EPC sub-contractor for the coal handling plant in the Mine. As per the enquiry specification given by the client, the successful bidder (Applicant) shall be responsible for the basic and detailed engineering for the mechanical, structural and auxiliary systems of the coal handling plant meeting the requirements of the Main EPC Contractor and meeting the technical guidance of the end user (owner). The order is being executed from their design office at Chennai and the drawings are delivered to their client to their Chennai office. This fulfils their scope of supply, their design and drawings are specifically made for the Coal Handling Plant of the Mine referred in the job description. They deal only with their client and do not have any direct interaction<\/p>\n
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\n3. The Authorised Representative of the Applicant was heard in the matter. They submitted that they are providing engineering consultancy services to a recipient in Chennai in relation to an Immovable property, a coal mine located in North Karanpura Coalfields, Jharkhand for coal handling activities at the site. They state that as it is service in relation to Immovable property, place of supply under Section 12(3) will be Jharkhand and hence it is an inter-state supply.
\n4. The Advance Ruling sought is 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. In this connection 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. For ease of reference, the section is reproduced as under:
\n97, (1) An Applicant desirous of obtaining an advance ruling under this Chap<\/p>\n
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