In Advance Ruling No. GUJ/GAAR/R/2O23/27 -AAR- AAR (Gujarat) rejects M/s. Pooja Construction Co.’s application on GST jurisdictional grounds, rules AAR (MP) has jurisdiction over GST registration query
Members Milind Kavatkar (SGST) & Amit Kumar Mishra (CGST) [12-07-2023]

Read Order: In Re: M/s. Pooja Construction Co.

Chahat Varma

New Delhi, July 31, 2023: The Gujarat bench of the Authority for Advance Rulings has declined to entertain the application filed by M/s. Pooja Construction Co. (applicant), on jurisdictional grounds, as the applicant had stated that the place of supply for their services was in Madhya Pradesh. As a result, the Authority ruled that they lacked the authority to address the applicant's questions and provide a ruling in this case.

The applicant, a partnership firm, was involved in the business of general government civil contractors, providing work contract services for construction, erection, repairing, renovation, and maintenance of immovable properties. Recently, they entered into a contractual agreement with Narmada Valley Development Department, a government entity, to undertake the operation and maintenance of various equipment in Bhopal, Madhya Pradesh. In seeking an advance ruling, the applicant had not clearly specified the questions.

The bench of Milind Kavatkar (SGST) and Amit Kumar Mishra (CGST) observed that upon initial examination, they found the application, along with the questions posed seeking a ruling, to be cryptic and difficult to comprehend.

The bench, after reviewing the first question in the application, understood that the applicant sought a ruling on whether they were required to register under Madhya Pradesh GST. During the personal hearing, it was disclosed that the place of supply for their services was in Madhya Pradesh. However, the contract details were not provided, and the facts mentioned in the application were cryptic. Based on this evaluation, the bench opined that the appropriate authority to provide a ruling on the question regarding registration under Madhya Pradesh GST was the Madhya Pradesh Authority for Advance Rulings (AAR) and not the Gujarat Authority for Advance Rulings (GAAR).