IN RE: M\/s SINO RESOURCES
GST
2018 (6) TMI 461 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 421 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 28-3-2018
AAR\/04(GST)\/2018 – AAR\/AP\/01(GST)\/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
\nORDER:
\n1. M\/s SINO RESOURCES, Door No. 10-1-47, 4D, 4th Floor, Dutt Island Building, Sripuram, Vishakhapatnam (hereinafter also referred as an applicant), having GSTIN 37CUFS4359L1Z4 is an importer of coal and also deals in trading of coal. The applicant has filed an application seeking advance ruling on a specific question.
\n2. The applicant has sought advance ruling on following issue:
\n“Whether Input Tax Credit (ITCj is available on Clean Environment (Energy) Cess paid at the time of import of Coal?”
\nThe applicant submitted relevant supporting documents which suggested that they had a stock of 13,000 Metric Tons of Coal as on 30th June 2017, of which 4000 Me<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n VAT credit of any duty specified in sub-rule (1) shall not be utilized for payment of the clean energy Cess leviable under section 83 of the Finance Act “2010” and also submitted that “as the clean energy Cess payable is not eligible for giving credit under the existing taws prior to the introduction of APGST Act'2017 the transitional credit on clean energy Cess payable under the APGST Act, 2017 does not arise”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to any goods or services amounts to or results in a supply of goods or services, within the meaning of that term. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IN RE: M\/s SINO RESOURCESGST2018 (6) TMI 461 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 421 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AARDated:- 28-3-2018AAR\/04(GST)\/2018 – AAR\/AP\/01(GST)\/2018GSTSri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member) ORDER: 1. M\/s SINO RESOURCES, Door No. 10-1-47, 4D, 4th Floor, … Continue reading “IN RE: M\/s SINO RESOURCES”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12113","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12113"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12113\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3.1 A Personal Hearing was given to the applicant\/jurisdictional officer on 19.02.2018, for the purpose of admission of the application so filed before the authority. The same was attended by Authored representative Shri. P.Srinatha (Advocate). During the course of P.H., the authorized representative submitted that the issue for which they have sought advance ruling fails under Section 97 (2)(d) of CGST Act'2017. The applicant has filed his written submissions through e-Mail on 19th February 2018.
\n4. We have gone through the application filed by the applicant and the <\/p>\n
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\nSection 2 (62) : “input tax” in relation to a registered person, 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-
\n(a) the integrated goods and services tax charged on import of goods;
\n(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
\n(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act;
\n(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective Stale Goods and Services Tax Act; or
\n(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;
\n5. As seen from the definitions referred for input <\/p>\n
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