In Re: M\/s. Adwitya Spaces Private Limited
GST
2018 (10) TMI 1050 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (18) G. S. T. L. 308 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 27-9-2018
ORDER No. 13\/AAR\/2018
GST
MS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER
\nNote : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT\/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
\nAt the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same prov<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of rental income. They have let out one of the properties to M\/s. Vantec Logistics India Private Limited. This letting out has been arranged by a property consultant “M\/S. Catalyst Consulting Chennai”, who is registered under GST with GSTIN 33AAHFC3824B1Z2. They have raised their bill for their services to the applicant for Rs. 2,74, 21,314\/- (which includes CGST& SGST). The applicant has submitted that the tax of CGST and SGST charged by M\/S Catalyst consulting Chennai falls under the definition of input tax under section 2(62) of CGST Act and they have requested to clarify if input tax credit can be availed on the brokerage fees paid to the property consultant. They have stated that the tax of CGST & SGST paid by them on brokerage charges falls under “input tax” under Section 2(62) of CGST Act and is not covered under any restrictions under Section 17 (5) (c) or (d) and hence are eligible to take input tax credit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n M\/S. Vantec Logistics India Private Limited including furniture, fittings and fixtures for which rent is to be paid to the applicant. This was made possible by the services of Catalyst Consulting. There is no purchase order\/ contract between the applicant and Catalyst Consulting. The applicant states that Catalyst Consulting identified the leasee through online advertisement. However, an invoice C-007\/ 17-18 dt. 20.12.2017 was raised by Catalyst Consulting towards Brokerage charges for warehouse building leased to M\/s. Vantec logistics India Private Limited with SAC 997221 of value Rs. 2,32,38,402.00 in which CGST at 9% and SGST at 9% was charged to the applicant. GSTR 3B and GSTR-1 was filed by M\/s. Catalyst Consulting Chennai for the month of December 2017 for the amount and screenshots of GSTR 2A of the applicant indicate this transaction is reflecting in the inward supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or both made to him and includes- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he supplier the amount within a period of 180 days. Section 16(4) states that the recipient(applicant) shall not be entitled to take input tax credit after the due date of furnishing return for September following the end of financial year or annual return whichever is earlier. Similarly, Section 17 and Section 18 impose certain conditions on availment of input tax credit. Therefore, the applicant eligible to take credit of the CGST & SGST charged by M\/S. Catalyst Consulting in the Tax invoice No. C- 007\/17-18 dated 20-Dec-17 raised on the applicant for real estate brokerage services for renting of property on a fee basis rendered by Catalyst Consulting, subject to the conditions as per Section 16, 17 and 18 of CGST & SGST Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Adwitya Spaces Private LimitedGST2018 (10) TMI 1050 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (18) G. S. T. L. 308 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, TAMILNADU – AARDated:- 27-9-2018ORDER No. 13\/AAR\/2018 GSTMS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER Note : Any appeal against the advance ruling order … Continue reading “In Re: M\/s. Adwitya Spaces Private Limited”<\/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-14540","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14540","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=14540"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14540\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3.1 The Authorised Representative of the applicant was heard in the m<\/p>\n
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\n4.1 The issue before us is to decide on the admissibility of input tax credit of tax paid to M\/s. Catalyst <\/p>\n
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\n a) Integrated goods and service tax on import of goods;
\n b) Tax payable under the provision of sub section (3) & (4) of Section 9.
\n c) Tax payable under the provision of sub section (3) & (4) of Section 5 of Integrated goods and service tax Act.
\n d) Tax payable under the provision of sub section (3) & (4) of Section 9 of respective State goods and service tax Act; or
\n e) Tar payable under the provision of sub section (3) & (4) of Section 7 of the Union territory goods and service tax Act.
\nBut does not include tax paid under the composition levy.
\nSection 16 (1) of the Act provides for the Eligibility and conditions for taking input credit, as follows:
\n16. (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 c<\/p>\n
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\n5. In view of the foregoing, we rule as under:
\nRULING
\nThe applicant is eligible to take credit of the CGST & SGST charged by M\/s. Catalyst Consulting Chennai in the Tax invoice No. C-007\/17-18 dated 20.12.2017 raised on the applicant for real estate brokerage<\/p>\n
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