2024 (3) TMI 262 - AAR - GST

GST Advance Ruling Denied: Applicant's Queries Exceed Permissible Scope Under Section 97(2) of CGST Act

The AAR rejected the applicant's advance ruling application for GST registration of work sites, finding the queries did not align with permissible issues ... Scope of Advance Ruling application - Requirement to add the work sites as additional place of business in their GST registration certificate - address proof which will be required to be submitted by the applicant - If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? - instances where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction / drinking water supply work contracts. HELD THAT:- The authority can't give any decision on the issues that are not covered under Section 97 (2) of the CGST Act 2017. In the instant case the applicant is already registered under GST and the questions on which advance ruling has been sought for are not covered under the issues mentioned under Section 97 (2) supra. Thus the instant application is liable for rejection in terms of Section 98(2) of the CGST/KGST Act 2017. The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the CGST Act 2017. Issues involved:The issues involved in the judgment are whether the applicant is required to add work sites as additional places of business in their GST registration certificate, the address proof required for registering work sites as additional places of business, the permissibility of procuring goods directly to work sites from vendors, and the documents required for moving goods within a work site.Summary:The applicant, engaged in various government projects, sought an advance ruling on adding work sites as additional places of business in their GST registration certificate, the address proof required for registration, procurement of goods directly to work sites, and documents needed for moving goods within work sites. The Authority considered the maintainability of the application under Section 97(2) of the CGST Act 2017, which specifies the issues for seeking advance rulings. As the questions raised were not covered under the specified issues, the application was rejected under Section 98(2) of the CGST Act 2017.Key points:- The applicant sought clarification on adding work sites as additional places of business, address proof requirements, procurement of goods directly to work sites, and documents for moving goods within work sites.- The Authority considered the provisions of the CGST Act 2017 and the KGST Act 2017, noting their similarity in matters unless specified otherwise.- The application was deemed not maintainable as the questions raised did not fall under the issues specified in Section 97(2) of the CGST Act 2017.- Therefore, the application for advance ruling was rejected under Section 98(2) of the CGST Act 2017.