2024 (3) TMI 262

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....tative ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017 M/s. Sri Srinivasa Constructions India Pvt. Ltd., (hereinafter referred to as 'Applicant'), Siva Shankar Nilayam, Opp. Shakthi Nursing Home, Talur Road, Ballari - 583 103, Karnataka, having GSTIN 29AANCS5640J1ZS, have filed an application for Advance Ruling under Section 97 of CGST Act, 201....

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.... advance ruling in respect of the following questions: a. Whether the applicant is required to add the work sites as additional place of business in their GST registration certificate? b. If the work site is required to be registered as additional place of business of the contractor then what is the address proof which will be required to be submitted by the applicant? Will the tender document....

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....h are required to be accompanied along with movement of goods? PERSONAL HEARING PROCEEDINGS HELD ON 23.01.2024 4. Sri. Nikhil B Jain, C.A., & Authorised Representative of the applicant appeared for personal hearing proceedings, reiterated the facts narrated in their application and submitted their argument on maintainability of the instant application. FINDINGS & DISCUSSION 5. At the outset we....

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....t of the questions mentioned at para 3 supra. We proceed to examine, before going into the merits of the case, the maintainability of the instant application. 8. Section 97 (2) of the CGST Act 2017 specifies the issues in respect which the questions shall be asked seeking advance ruling and the said section is as under: 97 (2) The question on which the advance ruling is sought under this Act, s....