In Re : Bahl Paper Mills Ltd.
GST
2018 (6) TMI 431 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 306 (A. A. R. – GST), [2018] 59 G S.T.R. 69 (AAR)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 4-5-2018
Ruling No. 03/2018-19 In Application No. 07/2017-18
GST
MR VIPIN CHANDRA (MEMBER) AND MR AMIT GUPTA (MEMBER)
For The present Applicant : Shri Nitin Adlakha, C. A.
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttrakhand seeking an advance ruling on the question:
(a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.
(b) If point no. answer is yes, then what will be the supporting document for ' importer under RCM to take the credit
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ibility of input tax credit of tax paid or deemed to have been paid
(e) Determination of the liability to pay tax on any goods or services or both
(f) Whether the applicant is required to be registered
(g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term
4. Queries raised by the applicant are covered under clause (b), (d) and (e) above. Therefore, in terms of said Section 97(2) of CGST/SGST Act, 2017, the present application is hereby admitted.
5. Accordingly opportunity of personal hearing was granted to the applicant on 2.4.2018. Shri Nitin Adlakha, C.A. appeared for personal hearing and made submissions in this regard. For A.C. Plant and furniture 85 fixtures he stated that all these goods are received by them after implementation of GST. This is not with respect of transitional provisions.
6. In the present application, applicant ha
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High Court does not render a notification issued by the Central Government ultra vires until or unless the same is turned down by the competent court.
(b) supporting document for importer under, RCM to take the credit of IGST paid on ocean freight under CIF basis contract
Credit of IGST paid can be taken on the basis of invoice/challan issued
(c) Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account
As per explanation to the Section 17 of CGST Act, 2017 credit is not available in respect of land, building or any other civil structure……. Therefore, in view of the aforesaid provisions of law, Cenvat Credit of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any other civil structure, cenvat credit of GST
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