Case Name: In re GEW (India) Pvt. Ltd. (GST AAR Karnataka)
Appeal Number: Advance Ruling No. KAR ADRG 63/2021
Date of Judgment /Order: 08/11/2021
RULING
i. This authority refrains from giving any ruling in respect of the question that whether HSN or SAC that need to be mentioned in the invoice raised by the applicant from their registered office at Noida, UP, as the said question is beyond the jurisdiction of this authority, in terms of Section 97(2) of the CGST Act 2017.
ii. The applicant need not obtain separate registration in Karnataka, for supply of services and can raise the invoice by charging IGST from their registered office at Noida, UP, with place of supply as Karnataka.
iii. Since the applicant are neither having nor intending to have any establishment at the site at Karwar, Karnataka, they cannot obtain ISD registration for the site at which they are delivering service.
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