Breif Issue :
(i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’?
(ii) Whether the issue is related to Customs or is related to Goods and Services Tax?
The application for Advance Ruling dated 01.08.2017 of M/s. Pon Pure Chemical India Private Limited is rejected, under sub-section (2) of section 98 of the CGST Act, 2017 and the GGST Act, 2017.
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