AAR : Rejects application seeking ruling on ‘Place of supply’, being outside ambit of authority

Tamil Nadu AAR rejects application seeking ruling on whether to charge IGST or SGST/CGST on the supply of ‘cutting tools’ to leather shoes manufacturing factory in Tamil Nadu, where payment is received from abroad in foreign currency; Observing that ruling is sought on whether the transaction is an inter- state supply or intra- state supply, opines that, Act limits Advance Ruling Authority to decide the issues earmarked u/s 97(2) and no other issue can be decided as such;...