TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1121
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.... in respect of any matter referred to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. There....
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....o pending proceedings against the applicant on the question raised by them in their advance ruling application. Personal Hearing: 5.1 The applicant was given an opportunity to be heard in person on 16.06.2025. Mr. R. Sridhar, Advocate, and Mr. D. Babu, Financial Controller, appeared for the personal hearing as the authorized representatives (AR) of M/s. Sundaram Industries (P) Ltd. The AR reiterated the submissions made in their application for advance ruling. 5.2 They explained that the applicant supplies equipment meant for transmission of Load to Defence, for which they are required to import inputs and also procure them from the local market. They further stated that in order to ascertain the classification with regard to HSN code of....
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....sted to include the same in the PH record and offer them with a fair opportunity to represent the case after three weeks to enable them to make suitable submissions during the hearing. 5.5 Accordingly, another opportunity for hearing was offered to the applicant on 24.07.2025, during which Mr. R. Sridhar, Advocate, and Mr. D. Babu, Financial Controller, appeared for the personal hearing as the authorized representatives (AR) of M/s. Sundaram Industries (P) Ltd. They reiterated the submissions made already during the original hearing held on 16.06.2025, and as undertaken during the last hearing they furnished a copy of the Ruling passed by the Customs Authority for Advance Rulings, Mumbai vide Ruling No. CAAR/Mum/ARC/43/2025-26 dated 04.07.....
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....ied in sub-section (2) of section 97 or sub-section (1) of section 100 or of Section 101C, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;" From the above, it may be seen that an advance ruling could be provided by the Authority on matters relating to the supply of goods or services or both by the applicant. Thereby, it becomes clear that classification in relation to outward supply of goods/services being undertaken or proposed to be undertaken by the applicant alone merits consideration and admission under the scheme of things under advance ruling as far as it relates to GST. However, we observe that under the application for advance ruling filed in the instant case, ....
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....dvance Ruling is the proper forum to be approached. Whereas, this forum, i.e., the Authority for Advance Ruling, Tamilnadu constituted under the provisions of the concerned State Goods and Services Tax Act, is empowered to answer queries only relating to GST, and only on outward supply of goods or services or both carried out by the applicant and not in respect of the inward supplies received by the applicant. Therefore the view that the Customs Authority for Advance Ruling is the proper forum to address the query raised by the applicant in the instant case, stands vindicated. 6.7 Notwithstanding the above, a perusal of the Ruling passed by the Customs Authority for Advance Rulings, Mumbai vide No. CAAR/Mum/ARC/43/2025-26 dated 04.07.2025,....