https://www.taxtmi.com/caselaws?id=380344 The application for advance ruling by a company manufacturing Hand-made Cutting Knives for Shoe industries, seeking clarification on IGST or SGST & CGST applicability, was rejected. The ruling authority cited its limited jurisdiction under Section 97 of the CGST Act and Tamil Nadu GST Act, stating the issue of 'Place of Supply' determination was beyond its scope. The rejection was based on the authority's inability to decide matters outside Section 97(2) of the Acts, emphasizing the need to comprehend its jurisdictional boundaries in addressing tax-related queries. en-us Fri, 22 Mar 2019 00:00:00 +0530 Sat, 08 Mar 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380344 The application for advance ruling by a company manufacturing Hand-made Cutting Knives for Shoe industries, seeking clarification on IGST or SGST & CGST applicability, was rejected. The ruling authority cited its limited jurisdiction under Section 97 of the CGST Act and Tamil Nadu GST Act, stating the issue of 'Place of Supply' determination was beyond its scope. The rejection was based on the authority's inability to decide matters outside Section 97(2) of the Acts, emphasizing the need to comprehend its jurisdictional boundaries in addressing tax-related queries. Case-Laws GST Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380344