2019 (2) TMI 918 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI – Input tax credit – admissibility of credit to the applicant who is registered in Rajasthan State, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan and Central Tax paid in Haryana – Held that:- IGST is payable in the case of inter-state supply of goods and services.
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It is observed that in the GST regime SGST and CGST charged for the services provided and availed in a state would be eligible for ITC within that particular state where such services were provided and consumed. As the supplier of services and place of supply both are outside the state of Rajasthan, hence, Input tax credit of Central Tax paid in Haryana is not available to the applicant. – ARN No. RAJ/AAR/2018-19/30 Dated:- 9-1-2019 – J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Jatin Harjai (Authorised Representative) Note: Under Section 100 of the CGST/RGST Act 2017, an appeal again
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uter software and is also engaged in export of software. b. The applicant has taken registration in the State of Rajasthan in Goods and Services Tax Law. c. The applicant procures various goods or services for the purpose of trading and export of goods/ services from state of Rajasthan as well as outside the state in the form of intra-state and inter-state inward supplies. The company claims the credit of taxes paid on goods and services, which are used in the course or furtherance of business and the place of supply of such goods/ services is the state of registered place of business i.e. Rajasthan. d. In case of procurement of inward supplies from other states, at times supplier charges CGST & SGST of the state of supplier. For example, the applicant is registered in the state of Rajasthan and if it procures services of short term accommodation (i.e. hotel) in Haryana, the supplier (i.e. hotel) normally charges of CGST & SGST of that state, due to the reason of place of suppl
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, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes a. the integrated goods and services tax charged on import of goods; b. the tax payable under the provisions of sub-sections (3) and (4) of section 9; c. the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; d. the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or e. the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy In the case under consideration the hotel services which are procured in the state of Haryana the registered person has paid the CGST (i.e. Central Tax) & Haryana SGST. Such hotel services are being used exclusively for the purposes of bus
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submissions already made in the application for advance ruling and requested that the case may be decided at the earliest. 5. FINDINGS. ANALYSIS & CONCLUSION: The question raised by the applicant is about the eligibility to claim ITC of Central Tax paid in Haryana. The preamble of CGST Act, 2017 is as below: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. While going through the preamble of the CGST Act, 2017 this authority is of the opinion that CGST is payable in case of intra-state trade or commerce i.e. intra-state supply of goods and services. The preamble of IGST Act, 2017 is as below: An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Thus, IGST is payable in the case of inter-state supply
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