2018 (9) TMI 692

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....ax Act. 1. M/s. Fichtner Consulting Engineers (India) Private Limited, Chennai (hereinafter called the Applicant or the company) has preferred an application for Advance Ruling on which one is applicable from the following options to charge Tax in transaction specified in the application. a. Charging IGST, treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand (where the Mine /End user is located), as per sec 12(3) of the IGST Act. b. Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai office, in Tamil Nadu. 2, The Applicant are an Engineering consultancy organization, providing Engineering Services, mainly Design a....

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....on with the main EPC Contractor or the End User (Owner), in respect of this project. They also confirm their scope entirely ends with their Client and there is no dotted line supplies to any other parties connected with this project. All their deliverables were taken as input for making deliverables / manufacturing by their client towards execution of PO issued by the EPC contractor to them. SAC assigned for their transaction is 998333 -Engineering Services for Industrial and Manufacturing Projects. In the light of aforementioned, the Applicant has sought Advance Ruling on which one is applicable from the following options to charge GST in their transaction from 01.07.2017. Charging IGST, treating the place of supply as outside Tamil Nadu ....