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Eligibility of Transitional Credit is not under Advance Ruling purview
Case Law Details
- Case Name
- In re Shapoorji Pallonji and Company Private Limited (GST AAAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, Advance Rulings
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In re Shapoorji Pallonji and Company Private Limited (GST AAAR Tamilnadu)
The Appellate Authority has ruled as follows:
1.With regard to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling is issued under Section 101 3 of the CGST TNGST Act 2017 because of the difference of opinion between both the Members.
2. On the issue of eligibility of Transitional Credit, we hold that the same is not under the purview of the Advance Ruling
FULL TEXT OF ORDER OF APPELLATE AUTHORITY...
