https://www.taxtmi.com/caselaws?id=368481 The application by Kandla Port Trust regarding the applicability of IGST on port-related services provided to out-of-state registered dealers was rejected by the Authority for Advance Ruling due to jurisdictional limitations. The Authority could not decide on the tax applicability concerning the "place of supply" as it was not explicitly covered under the relevant Acts. The rejection was based on the Authority's lack of jurisdiction to address this aspect, as outlined in sub-section (2) of section 98 of the CGST Act, 2017, and the GGST Act, 2017. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368481 The application by Kandla Port Trust regarding the applicability of IGST on port-related services provided to out-of-state registered dealers was rejected by the Authority for Advance Ruling due to jurisdictional limitations. The Authority could not decide on the tax applicability concerning the "place of supply" as it was not explicitly covered under the relevant Acts. The rejection was based on the Authority's lack of jurisdiction to address this aspect, as outlined in sub-section (2) of section 98 of the CGST Act, 2017, and the GGST Act, 2017. Case-Laws GST Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368481