Case LawORDER NO. 2/AAR/2018
Fichtner Consulting Engineers (India) (P.) Ltd. In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 27, 2018
- Type:
- Advance Ruling
- Members:
- MS. MANASA GANGOTRI KATA AND THIRU S. VIJAYAKUMAR
Subject
Determining 'Place of Supply' is beyond the scope of Advance Ruling as per Section 97(2)
Place Of Supply
Summary
1. The Applicant are an Engineering consultancy organization, providing Engineering Services, mainly Design and Drawings to power and other projects. They received consultancy work in relation to " Basic and Detail Engineering for Civil, Structu…
Judgement
1. 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 transaction specified in the application. a . Charging IGST, treating the place of supply as outside Tamil Nadu since the project site is in the state of…