Shanti Prime Publication Pvt. Ltd.
Levy of GST—The applicant engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. seeking advance ruling on the following points :-
Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power Projects Pvt Ltd. (NBPPL), Mannavaram in Andhra Pradesh.
Whether such transaction will be categorized as an intrastate or interstate transaction?
If the applicant charge IGST on such transaction considering the transaction as interstate; will the IGST charged, be available as input tax credit to M/s NBPPL against their output tax liability subject to Section 17(5).
Held that— In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGGST Act, 2017.
The authority came to the considered conclusion that the application filed by the applicant seeking advance ruling on the points mentioned above merits rejection, being out of the purview of matters or questions specified in sub-section (2) of section 97 of CGGST Act, 2017 read with section 96,103(1) (a) & 103 (1) (b) of CGGST Act, 2017.
[AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH] 2 TAXLOK.COM 177 (AAR-Chhattisgarh)