Case LawSTC/AAR/02/2018
Utility Powertech Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- June 14, 2018
- Type:
- Advance Ruling
- Members:
- S.K. BUXY AND RAJESH KUMAR SINGH
Subject
Determination of place of supply is out of the purview of Advance Ruling
Place Of Supply
Summary
The Applicant M/s Utility Powertech Ltd. Sipat Bilaspur, engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Mannavaram in Andhra Pradesh, has filed the application U/s 97 of the Chhattisgarh Goods & Servi…
Judgement
1. The Applicant M/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Mannavaram in Andhra Pradesh, (GST No. 37AACCN9505A1ZQ) has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017, seeking advance ruling on the following points :- a . Whether the…