Determination of place of supply is kept out of purview of Authority for Advance Ruling

Utility Powertech Ltd., In re [2018] 95 taxmann.com 88 (AAR-Chhattisgarh) 

The assesse is registered in the State of Chhattisgarh. It received a contract for supply of manpower from NTPC BHEL Power Project Pvt. Ltd. (NBPPL), Andhra Pradesh. It procured and deputed the manpower in the State of Andhra Pradesh. It filed an application for Advance Ruling on the issue whether it is required to charge IGST or CGST and SGST on such services and if IGST is charged on such transaction, will the credit of IGST be available to NBPPL against their output tax liability. 

The Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability of ITC to a firm which is registered outside the State of Chhattisgarh. Therefore, it is held that the determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGST Act, 2017.