IBI Group India Pvt. Ltd ., In re
Date: April 21, 2022
Subject Matter
Questions on determination of place of supply cannot be raised with the Authority of advance ruling
Summary
Advance ruling is constituted under provisions of the State GST Act and shall be deemed to be the Authority for advance ruling in respect of that State under the CGST Act, 2017 also. Thus it can be seen that the Authority for advance ruling is consti…
M/s. IBI Group India Pvt. Ltd., # 241, 3, 6th Cross, 1st Stage, Binnimangala, Indiranagar, Bengaluru-560038, having GSTIN 29AABCI5556K1Z5, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the C…