Growthmode Consulting Limited ., In re
Date: March 29, 2022
Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject Matter
Ruling cannot be given when place of supply is in another state
Summary
As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act,…
1. M/s. Growthmode Consulting Limited, 7-1-27/2, Flat No.403, Suraj Mansion, Ameerpet, Hyderabad, Telangana, 500 016 (36AAACZ1781A1ZK) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefo…