https://www.taxtmi.com/caselaws?id=442228 An Authority for Advance Ruling in Tamil Nadu declined to admit a request on sub-contract services for a project situated outside the State, holding that its jurisdiction is confined to matters within Tamil Nadu and that the place of supply was outside its territorial reach. It also refused to answer whether exemption would apply to unspecified future sub-contracts, since advance ruling proceedings cannot address hypothetical questions detached from concrete contractual facts. No substantive ruling on exemption was rendered, and both issues were rejected at the admission stage on jurisdictional and hypothetical grounds. en-us Fri, 16 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442228 An Authority for Advance Ruling in Tamil Nadu declined to admit a request on sub-contract services for a project situated outside the State, holding that its jurisdiction is confined to matters within Tamil Nadu and that the place of supply was outside its territorial reach. It also refused to answer whether exemption would apply to unspecified future sub-contracts, since advance ruling proceedings cannot address hypothetical questions detached from concrete contractual facts. No substantive ruling on exemption was rendered, and both issues were rejected at the admission stage on jurisdictional and hypothetical grounds. Case-Laws GST Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442228