Bharghav Pesticieds Ltd., a domestic company, intends to start a business in Kolkata, involving supply of certain goods, mostly meant for foreign buyers in China. There is some difficulty in the classification of the goo

Advance ruling under GST can be sought by a registered person or a person desirous of obtaining registration under GST law [Section 95(c) of the CGST Act, 2017]. Therefore, it is not mandatory for a person seeking advance ruling from the AAR formed under CGST Act, 2017 to be a registered person. Section 97(2) of the CGST Act, 2017 enjoins that the questions/ matters on which the advance ruling can be sought for determining the classification of any goods or services or both. Therefore, the Company can seek the advance ruling for determining the classification of goods proposed to be supplied. Determination of place of supply is not one of the specified questions/ matters on which advance ruling can be sought under section 97(2). Further, section 96 of the CGST Act, 2017 provides that AAR constituted under the provisions of a SGST/UTGST Act shall be deemed to be the AAR in respect of that State/ Union territory. Thus, AAR is constituted under the respective State/ Union Territory Act and not under the Central Act. This implies that ruling given by AAR will be applicable only within the jurisdiction of the concerned State/ Union territory. It is also for this reason that the question on determination of place of supply can not be raised with the AAR. Hence, the applicant cannot seek the advance ruling for determining the place of supply of the goods proposed to be supplied by the applicant.