Place of supply— In the instant case, applicant submitted that they are providing engineering consultancy services to a recipient in Chennai in relation to an Immovable property, a coal mine located in North Karanpura Coalfields, Jharkhand for coal handling activities at the site. They state that as it is service in relation to Immovable property, place of supply under Section 12(3) will be Jharkhand and hence it is an inter-state supply.
The Advance Ruling sought is whether CGST & SGST or IGST is payable on the said supply. i.e., whether the transaction is an inter-state supply or intra-state supply.

Held that—The Application is rejected without going into the merits of the case, on the issue of lack of jurisdiction.Fichtner Consulting Engineers (I) Pvt Ltd. [2018] 2 TAXLOK.COM 277 (AAR-Tamil Nadu)