Granules USA Inc ., In re
Date: March 14, 2022
Subject Matter
Advance Ruling cannot be given to a person over whom the authority has no territorial jurisdiction
Summary
It is to inform that Section 96 of the CGST & SGST Acts clearly state territorial nexus of an Advance Ruling authority so that an authority for Advance Ruling shall function as such an Authority for Advance ruling for that State or Union Territor…
1. M/s. Granules USA Inc.(Wholly owned subsidiary of Granules India Limited), 3rd Block, 2nd Floor And 5th Floor, My Home Hub, Madhapur, Hyderabad, Ranga Reddy, Telangana, 500 081 (36AAACG7369K1Z6) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and t…