Case LawADVANCE RULING ORDER NO. GUJ/GAAR/ADM/2017-18/1
Pon Pure Chemical India (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- October 30, 2017
- Type:
- Advance Ruling
- Members:
- R.B. MANKODI AND G.C. JAIN
Subject
Taxability of High Sea Sales is beyond the scope of Advance Ruling
Place Of Supply
Summary
The applicant filed an application for advance ruling on the taxability of High Sea Sales The authority held that determination of the same involves determine the Place of Supply which is beyond the scope of advance ruling as per Section 97(2) o…
Judgement
The application for advance ruling of M/s. Pon Pure Chemical India Pvt. Ltd. was heard on 17.10.2017 on the issue as to whether the application is fit for admission or not. Shri Shivrajan Kalyanaraman was requested on that day to submit the reasons/provisions on following issues by 23/25.10.2017.- ( i ) Whether the authority is within jurisdiction to admit application especially on the issue of &#…