2018 (6) TMI 461 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 421 (A. A. R. – GST) – Maintainability of Advance Ruling Application – Transitional Credit – Input Tax Credit – Clean Environment (Energy) Cess – import of Coal – Whether Input Tax Credit is available on Clean Environment (Energy) Cess paid at the time of import of Coal? – Held that:- From the definitions referred for input tax' under CGST Act'2017, it is very clear that the input tax refers to taxes chargeable under SGST, CGST & IGST Acts only. Accordingly, Section 97(2) (d) shall refer to admissibility of input tax credit under GST Acts – The input Tax credit referred by the applicant relates to the transitional relief, which is paid under the Act other than the Acts referred in the definition of input tax under CGST.
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The question sought do not fall under the ambit of Section 97(2) (d) of the CGST Act 2017.
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The subject application filed by the applicant is beyond the jurisdiction of t
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al. On the imported coal the applicant had paid ₹ 16,00,000/- ( Rupees Sixteen Lakhs) as clean energy Cess, which the applicant has taken credit as Transitional Credit in 1RANS-1. The advance Ruling is basically sought on above issue whether the said Transitional Credit is permissible or not. 3. In terms of Section 98 of CGST Act' 2017, the application was forwarded to the jurisdictional officer i.e Assistant Commissioner, China Waltair Circle, Visakhapatnam Division. The jurisdictional officer in his remarks submitted that, "Clean Energy Cess payable on Coal is not menlioned as eligible for taking credit under the credit rules. Hence, the Company is not eligible to take credit on clean energy Cess paid by the dealer under the said rules. Moreover clean energy Cess cannot be paid by utilizing the credit available in the credit account It is to be paid be cash as specified in the proviso 7 of Rule 3(4) of credit rules. Provided also that the CENVAT credit of any duty spec
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of jurisdictional tax officer. At this stage, our discussion and findings is for admittance or otherwise of the application under Section 98 (2) of the CGST Act' 2017. The application for advance ruling can be filed for any of the question falling under Section 97(2). For the sake of clarity, the relevant extract of the CGST Act' 2017 is reproduced hereunder: Section 97(2): The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under provisions of the GSTAct(s); (c) determination of time and value of supply of goods or services or both; (d) admissibility 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 under the Act; (f) whether applicant is required to be registered under the Act; (g) whether any particular thing done by the applicant with respect to any goods or s
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