IN RE : UMAX PACKAGING (A unit of UMA Polymers Ltd.)
GST
2018 (12) TMI 1089 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2019 (20) G. S. T. L. 677 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 2-11-2018
AAR No. RAJ/AAR/2018-19/23
GST
NITIN WAPA AND HEMANT JAIN MEMBER
Present for the applicant Shri Pradeep Jain, CA (Authorised representative)
Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.
The Issue raised by M/s. Uma Polymers Ltd. {hereinafter the applicant} is fit to pronounce advance ruling as it falls under the ambit of Section 97 (2) (d).
d. Admissibility of input tax credit of tax paid or deemed to have been paid;
Further, the applicant being a registered person, (GSTIN is 08AAACU0748E1ZJ, as per the declaration given by him i
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ether the input tax credit of IGST availed by them can be recovered subsequently, if it is concluded by the revenue authorities that M/s. Uma Polymers Ltd., Guwahati was liable to charge CGST & SGST Guwahati instead of IGST?
2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
Whether ITC of IGST paid on bill to ship to' model admissible to the applicant?
3. PERSONAL HEARING (PH)
In the matter personal hearing was given to the applicant, Shri Pradeep Jain, CA, (Authorised representative) of applicant appeared for personal hearing on 22.10.2018. During the PH they reiterated the submissions already made in the application for advance ruling and requested that the case may be decided at the earliest.
4. FINDINGS, ANALYSIS & CONCLUSION:
We find that the present application has been filed to seek advance ruling on the issue of admissibility of input tax credit of IGST charged by M/s. Uma Polymers Ltd., Guwahati from the applicant.
a. The applicant proposes to purchase goods from M
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ip to' M/S Pratap Snacks Ltd., Guwahati.
d. As per Section 16 of the CGST Act, 2017
16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.
(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,-
(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;
(b) he has received the goods or services or both.
Explanation.-For the purposes of this clause, it shall be deemed that the registered
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