The application for Advance Ruling is rejected
Section 7, 12 of IGST Act— Place of supply—The applicant has raised the question for advance ruling ‘whether IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply ?
the entire issue is intrinsically related to determination of ‘place of supply’ of service by the applicant.
This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of ‘place of supply’.
The application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission.