{"id":12245,"date":"2018-04-20T00:00:00","date_gmt":"2018-04-19T18:30:00","guid":{"rendered":""},"modified":"2018-04-20T00:00:00","modified_gmt":"2018-04-19T18:30:00","slug":"in-re-m-s-national-construction","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12245","title":{"rendered":"In Re : M\/s National Construction"},"content":{"rendered":"

In Re : M\/s National Construction
GST
2018 (6) TMI 762 – AUTHORITY FOR ADVANCE RULING, UTTARAKHAND – 2018 (15) G. S. T. L. 470 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, UTTARAKHAND – AAR
Dated:- 20-4-2018
Ruling No. 1\/2018-19
GST
BEFORE THE AUTHORITY FOR ADVANCE RULINGS
\nFOR THE STATE OF UTTARAKHAND
\n(Goods and Services Tax)
\nसमक्ष अग्रिम विनिर्णय प्राधिकारी उत्तराखण्ड ( माल और सेवा कर)
\nPresent:
\nShri Vipin Chandra (Member)
\nश्री विपिन चन्द्र (सदस्य)
\nShri Amit Gupta (Member)
\nश्री अमित ग&#236<\/p>\n

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337;।
\n2
\nJurisdicational Officer
\nअधिकारिता अधिकारी
\nDeputy Commissioner (Assessment)-1, Rudrapur.
\nउपायुक्त (क०नि० ) -1, रूद्रपुर ।
\n3
\n 
\nPresent for the Applicant
\nआवेदक की ओर से उपस्थित
\nShri Abhishek Kumar Maurya, CA
\nश्री अभिषेक कुमार मौर्या, अधिकृत प्रतिनिधि
\n4
\nPresent for the Jurisdictional Officer
\nअधिकारिता अधिकारी क&#236<\/p>\n

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period of 30 days from the date of service of this order.
\nनोट : इस अग्रिम विनिर्णय की प्राप्ति के 30 दिन के अन्दर उत्तराखण्ड माल और सेवा कर अधिनियम 2017 की धारा- 99 के अन्तर्गत गठित अग्रिम विनिर्णय अपील प्राधिकारी के समक्ष धारा – 1<\/p>\n

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्स्ट्रक्शन, 16, आवास विकास एन. एच.-87, रूद्रपुर, उधमसिंह नगर, उत्तराखण्ड द्वारा CGST \/ SGST Act, 2017 की धारा – 97 (1) के अन्तर्गत निम्न बिन्दुओं पर प्रस्तुत किया गया है:-
\n Whether Credit of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarak<\/p>\n

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0;र्ति, जिसे आवेदक द्वारा किया गया है या किए जाने का प्रस्ताव है, पर विनिर्दिष्ट विषयों या प्रश्नों पर दिया गया अग्रिम विनिश्चय अभिप्रेत है:
\n3. उत्तराखण्ड माल और सेवा कर अधिनि&#<\/p>\n

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#2306;धों के अधीन जारी अधिसूचना का लागू होना;
\n (ग) मालों या सेवाओं या दोनों के समय और मूल्य का अवधारण;
\n (घ) संदत्त यां समझे गए इनपुट कर प्रत्यय की अनुज्ञेयता;
\n (ङ)किन्हीं मालों या सेवाओं <\/p>\n

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346;रिणाम उस पद के अर्थान्तर्गत मालों या सेवाओं या दोनों की पूर्ति के बराबर या उनकी पूर्ति के रूप में होता है।
\n4. आवेदक द्वारा औद्योगिक \/ व्यवसायिक भवनों एवं तत्संबन्धी ढांचों &<\/p>\n

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67;त किये जा सकने एवं वैट के अन्तर्गत कम्पोजिशन स्कीम का विकल्प लिये जाने पर भी उक्त स्टॉक पर उत्तराखण्ड माल और सेवा कर अधिनियम 2017 के अन्तर्गत आई०टी०सी० की अनुमन्यता के सम्बन&#<\/p>\n

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2381;न के सम्बन्ध में सम्बन्धित अधिकारी श्री निशिकान्त सिंह, डिप्टी कमिश्नर (कर-निर्धारण ) – 1, रूद्रपुर द्वारा आवेदक के वैट अवधि में कम्पोजिशन का विकल्प लिये जाने एवं उठाये गये &#2346<\/p>\n

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75; की पुष्टि करते हुए आवेदक को इनपुट टैक्स क्रेडिट अनुमन्य होने के सम्बन्ध में मत व्यक्त किया गया।
\n6. आवेदक की ओर से श्री अभिषेक कुमार मौर्या, अधिकृत प्रतिनिधि उपस्थित हुए तथ&#<\/p>\n

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75;दक द्वारा प्रस्तुत प्रार्थना पत्र का परिशीलन किया गया। इंप्सित पृच्छा निम्न प्रकार दो भागों में है:-
\n * Whether Credit of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime?
\n * If yes, then whether it is allowed when the assessee had opted for composition scheme under Uttarakhand VAT laws.
\n08. पृच्छा क&#23<\/p>\n

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66;-6 (8) (k) में निहित उपरोक्त विधिक प्रावधान से स्पष्ट है कि वर्क्स कॉन्ट्रेक्ट के निष्पादन में अन्तर्ग्रस्त माल पर इनपुट टैक्स क्रेडिट का लाभ अनुमन्य नहीं होगा । अतः ऐसी स्थित&#2367<\/p>\n

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344;े वाली अवधि से सम्बन्धित विवरणी में इनपुट टैक्स क्रेडिट अग्रनीत किये जाने सम्बन्धी स्थिति उत्पन्न नहीं होती है।
\n9. प्रस्तर संख्या 7 में उल्लिखित पृच्छा के द्वितीय भाग If yes, then wheth<\/p>\n

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t to the following conditions, namely;
\n (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
\n (ii) the said registered person is not paying tax under section 10;
\n (iii) the said registered person is eligible for input 'tax credit on such inputs under this Act;
\n (iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and
\n (v) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day.
\nधारा – 140 ( 6 ) के प्रावधान ऐसे रजिस्ट्रीकृत व्यक्ति के सम्बन्ध में है ज&#2<\/p>\n

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मूल्य वर्धित कर प्रणाली के अन्तर्गत नियत दर पर अथवा संदाय योग्य कर के एवज में नियत रकम का संदाय कर रहे थे तो वह उपरोक्त 5 शर्तों के अधीन रहते हुए नियत दिन को उनके पास स्टॉक में <\/p>\n

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1;ै जो विद्यमानं विधि में इनपुट टैक्स क्रेडिट से वंचित रजिस्ट्रीकृत व्यक्ति को माल और सेवा कर के अधीन भी इनपुट टैक्स क्रेडिट अनुमन्य न करता हो ।
\n10. प्रश्नगत प्रार्थना पत्र क&#2<\/p>\n

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ी गयी है, अतः सन्दर्भित धारा के प्रावधान आवेदक के सम्बन्ध में लागू होते हैं। इस प्रकार आवेदक द्वारा धारा-140 (6) में निहित उपरोक्त पाँचों शर्तों का अनुपालन किये जाने की दशा में उ<\/p>\n

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;ेडिट अनुमन्य होने के सम्बन्ध में अग्रिम विनिर्णय हेतु दिये गये प्रार्थना पत्र का निस्तारण किया जाता है।
\nअमित गुप्ता (सदस्य)                                            &nbsp<\/p>\n

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2360;, एन0ए0-87
\n16, Awas Vikas, NH-87
\nरूद्रपुर, उधमसिंह नगर, उत्तराखण्ड |
\nRudrapur, U.S. Nagar, Uttarakhand.
\n 
\nअग्रिम विनिर्णय प्राधिकारी उत्तराखण्ड ( माल और सेवा कर)
\nकार्यालय आयुक्त राज्य कर, उत्तराखण्ड
\nरिंग रोड़, अपर नत्थनवाल&#236<\/p>\n

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;न, मेरठ ।
\n * आयुक्त, सी.जी. एस. टी., देहरादून ।
\n * आयुक्त कर, देहरादून
\n * ज्वाइन्ट कमिश्नर (कार्यपालक), रूद्रपुर सम्भाग, रूद्रपुर ।
\n * डिप्टी कमिश्नर, (कर – निर्धारण) – 1, रूद्रपुर ।
\n * गार्ड फाईल<\/p>\n

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In Re : M\/s National ConstructionGST2018 (6) TMI 762 – AUTHORITY FOR ADVANCE RULING, UTTARAKHAND – 2018 (15) G. S. T. L. 470 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, UTTARAKHAND – AARDated:- 20-4-2018Ruling No. 1\/2018-19 GSTBEFORE THE AUTHORITY FOR ADVANCE RULINGS FOR THE STATE OF UTTARAKHAND (Goods and Services Tax) समक्ष अग्रिम विनिर्णय … Continue reading “In Re : M\/s National Construction”<\/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-12245","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12245","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=12245"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12245\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}