Harshitha Infra Engineering Private Ltd ., In re
Date: June 15, 2023
Subject Matter
AAR lacks jurisdiction to provide a ruling on the questions raised due to the situs of the transaction not being within Tamil Nadu
Summary
The applicant has undertaken a subcontract for a project with a main contractor, Biomining India Private Ltd, for the Land Reclamation project at Mulund Dumping Ground in Mumbai. The invoices for the service provided by the applicant have mentioned t…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. The applicant submitted a copy of challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2. The Applicant is registered under the Companies Act 2013 in the State of Tamil Nadu, having registered office at Plot No.4/ 18, Ground Floor, Shiney T…