AAR: Rejects Application in respect of supply undertaken from other State, being outside Authority's purview

Maharashtra AAR rejects the application for determining the tax liability for goods manufactured for Ministry of Defence (MOD) while stating that the supply of said goods to be used as ‘Parts of Warships’ are undertaken by applicant’s factory in Gujarat separately registered which is a distinct person as per provisions of GST Act governed by jurisdiction of State of Gujarat; Applicant being registered under the GST Act in Maharashtra and a few other states, has its Head...