Page 166 - GSTL_27th August 2020_Vol 39_Part 4

484 GST LAW TIMES [ Vol. 39
Advance Ruling Authority (Contd.)
from Gujarat, AAR Maharashtra has no territorial jurisdiction to
pronounce ruling as AAR is constituted State-wise - Notification issued
by State of Maharashtra is applicable only within State for supplies from
Maharashtra - Application not maintainable - Sections 95 and 96 of
Central Goods and Services Tax Act, 2017 - Sections 95 and 96 of
Maharashtra Goods and Services Tax Act, 2017 — In Re : Apar Industries Ltd.
(A.A.R. - GST - Mah.) .................................. 403
— Territorial jurisdiction - Cause of Action - Applicant’s pleading that since
major cause of action is in State of Maharashtra, AAR Maharashtra can
give ruling in terms of analogue CPC provisions relating to jurisdiction -
This plea not acceptable as major cause of action is taking place in
Gujarat as taxability has arisen there, supply would be from there,
documentation would be from there - GST Act being special law,
provisions of Code of Civil Procedure, 1908 cannot be made applicable
unless specifically mentioned - Sections 95 and 96 of Central Goods and
Services Tax Act, 2017 - Sections 95 and 96 of Maharashtra Goods and
Services Tax Act, 2017 — In Re : Apar Industries Ltd. (A.A.R. - GST - Mah.) ....... 403
— Territorial jurisdiction, scope of - GST law requires tax to be paid by
person making supplies - Therefore for deciding territorial jurisdiction of
AAR, it is place of supply which is relevant - It is not open for AAR in
any State to overstep their jurisdiction and pass rulings on applications
made by persons who are not undertaking or proposing to undertake
supply in respect of which queries are made - Sections 95 and 96 of
Central Goods and Services Tax Act, 2017 - Sections 95 and 96 of
Maharashtra Goods and Services Tax Act, 2017 — In Re : Apar Industries Ltd.
(A.A.R. - GST - Mah.) .................................. 403
Advertising material printed as per customer content and specification is
supply of goods - See under PRINTING AND SUPPLY ............. 234
Agent’s supply of services abroad on behalf of Principal located in India is
not export of services - See under CONSULTANCY SERVICES ........ 32
Alcobased hand sanitizers, classification and exemption admissibility - See
under HAND SANITIZER ............................. 296
Alternative remedy available, writ jurisdiction not exercised - See under
WRIT JURISDICTION ............................... 263
— existing, writ jurisdiction not maintainable - See under WRIT
JURISDICTION ................................... 137
Amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme,
2019, quantification of - See under SABKA VISHWAS (LEGACY
DISPUTE RESOLUTION) SCHEME, 2019 ..................... 393
ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Schedule-II - Serial No. 6(a) - See under CONSTRUCTION ........... 366
— Section 2(119) - See under CONSTRUCTION ................... 366
Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC)
covered under the definition of ‘Government Entity’ - See under
GOVERNMENT ENTITY ........................... 349, 366
Andhra Pradesh Panchayat Raj Engineering Department (APPRED)
qualifies as Government under GST law - See under PURE SERVICES .... 155
GST LAW TIMES  27th August 2020  166