2018 (10) TMI 447

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....he applicant : Shri Hardik V Thacker, CA The applicant Kandla Port Trust (Deendayal Port Trust - DPT), has submitted that it is providing various services like Pilotage, Berthing, Cargo Handling, Warehousing etc. in relation to import and export of goods at Port of Kandla. It is submitted that the applicant collects Port dues from port users and also collects other vessel and goods related char....

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....y the applicant in application for advance ruling as well as during the course of personal hearing.   5. Section 97(2) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') empowers the Advance Ruling Authority to decide the issues, which are as follo....

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....nce Ruling Authority to decide the issues earmarked for it under Section 97(2). 6.1 As per Section 9 of the CGST Act, 2017 and the GGST Act, 2017, CGST and SGST respectively is leviable on intra-State supplies of goods or services or both. Further, as per Section 5 of the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the 'IGST Act, 2017'), Integrated Goods and Service....

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....ion of the supplier and the place of supply of services are in the same State or same Union Territory shall be treated as intra-State supply.   7. In view of the aforesaid statutory provisions, the place of supply of services of the applicant is required to be determined in order to determine whether IGST would be applicable or CGST and SGST would be applicable on port related services bei....