2018 (12) TMI 1089 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI – Input tax credit – Whether ITC of IGST paid on bill to ship to’ model admissible to the applicant? – Held that:- M/s Umax Packaging Jodhpur is acting as a third party, directing M/S Uma Polymers, Guwahati to despatch the goods directly to M/s. Pratap Snacks Ltd., Guwahati. M/s. Uma Polymers, Guwahati would accordingly ‘bill to’ the applicant and ‘ship to’ M/S Pratap Snacks Ltd., Guwahati.
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Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business – it is deemed that the applicant has received the goods from M/s. Uma Polymers Ltd., Guwahati and thereafter the said goods are despatched to M/s. Pratap Snacks Ltd., Guwahati.
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M/s. Uma Polymers Ltd., Guwahati can charge IGST from the applicant, against which the a
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x 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 in Form ARA-01,) the issue raised by the applicant is neither pending for proceedings nor proceedings was passed by any authority. Based on the above observations, the application is not admitted to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: a. The applicant is engaged in manufacture of plastic pouches in Jodhpur and is having GST registration number 08AAACU0748E1ZJ. The applicant proposes to purchase goods from M/S Uma Polymers Ltd., Guwahati and will further supply the said goods to M/s. Pratap Snacks Ltd., Guwahati. The applicant will direct M/s. Uma Polymers Ltd., Guwahati to deliver the goods to M/s. Pratap Snacks Ltd., Guwahati. The present application is filed to seek advance ruling on the admissibility of input tax credit of IGST charged by M/S Uma Polymers Ltd., Guwahati to the applicant. b. The applic
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ssibility 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/s Uma Polymers Ltd., Guwahati and further supply the said goods to M/s. Pratap Snacks Ltd., Guwahati. b. The transaction between M/s. Uma Polymers, Guwahati, M/s. Umax Packaging Jodhpur and M/S Pratap Snacks Ltd., Guwahati is a case of bill to-ship to . c. As per section 10 (1) (b) of IGST; where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person; So, in the instant case, M/s Umax Packaging Jodhpur is acting as a third party, directing M/S Uma Polymers, Guwahati to de
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s received the goods or services or both. Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; e. Further, as per Section 17 (1) of the CGST Act, 2017; Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. As per the cited provisions, it is deemed that the applicant has received the goods from M/s. Uma Polymers Ltd., Guwahati and thereafter the said goods are despatched to M/s. Pratap Snacks Ltd., Guwahati. IGST in this case is applicable on both the tra
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