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TaxReply India Pvt Ltd

TELSTRA TELECOMMUNICATION PVT. LTD
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Harish Bindumadhavan
Sagar Shah
Res. Counsel
Na

Petitioner / Applicant

TELSTRA TELECOMMUNICATION PVT. LTD

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jan 23, 2019
Order No.

GST-ARA-82/2018-19/B-12

Citation

2019(1) TAXREPLY 528

Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by TELSTRA TELECOMMUNICATION PVT.LTD., the applicant, seeking an advance ruling in respect of the following questions :- a) Whether in the facts and circumstances in the case of supply involving leased circuit services where in pan India contract for supply of such services is entered into without any State wise break up for the supply it would be in order for the supplier of such services to charge Integrated Tax (under IGST Act) pursuant to the Explanation to Section which provides that place of supply, where the leased circuit is installed in more than one State and the value for service cannot be determined in absen....

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