https://www.taxtmi.com/caselaws?id=361794 The Advance Ruling Authority rejected the application from M/s. Pon Pure Chemical India Pvt. Ltd. under Section 98(2) of the Central Goods and Services Tax Act, 2017, and the Gujarat Goods and Services Tax Act, 2017, due to lack of jurisdiction. The issues raised regarding the 'place of supply' were determined to fall within the Customs domain rather than under Goods and Services Tax purview, leading to the rejection at the admission stage without delving into the case's merits. en-us Mon, 30 Oct 2017 00:00:00 +0530 Mon, 22 Oct 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361794 The Advance Ruling Authority rejected the application from M/s. Pon Pure Chemical India Pvt. Ltd. under Section 98(2) of the Central Goods and Services Tax Act, 2017, and the Gujarat Goods and Services Tax Act, 2017, due to lack of jurisdiction. The issues raised regarding the 'place of supply' were determined to fall within the Customs domain rather than under Goods and Services Tax purview, leading to the rejection at the admission stage without delving into the case's merits. Case-Laws GST Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361794