https://www.taxtmi.com/caselaws?id=420328 The AAR rejected M/s. Growthmode Consulting Limited's application seeking ruling on GST exemption for HR supply services to Pimpri Chinchwad Smart City Limited. Despite proper application filing under Section 97(1) of TGST Act with requisite fees and no jurisdictional officer objections, the AAR determined it lacked jurisdiction as the place of supply under Section 12(2) of IGST Act was in Maharashtra. The application was dismissed under Section 96 of CGST Act due to this jurisdictional limitation. en-us Tue, 29 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420328 The AAR rejected M/s. Growthmode Consulting Limited's application seeking ruling on GST exemption for HR supply services to Pimpri Chinchwad Smart City Limited. Despite proper application filing under Section 97(1) of TGST Act with requisite fees and no jurisdictional officer objections, the AAR determined it lacked jurisdiction as the place of supply under Section 12(2) of IGST Act was in Maharashtra. The application was dismissed under Section 96 of CGST Act due to this jurisdictional limitation. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420328