Breif Issue :
Determination of liability of tax for inter-state supply and the charge of GST (IGST or CGST & SGST); i.e. Charging IGST treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand( where the mine/end user is located) as per Sec12(3) of IGST Act Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai Office in Tamil Nadu.
Application is rejected under Section 98(2).
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