Case Law Details
In re Sumeru Infra Solution (GST AAR Madhya Pradesh)
This Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘admissibility of input tax credit (ITC)‘ on any goods or services or both. Therefore, no application can be made to admissibility of Input tax credit on the procedural issue.
Therefore, this Authority is of opinion that the current application is not Covered within the scope of Section 97 of the CGST Act and thus, the Advance Ruling Authority cannot comment upon the question put forth before them under the said provisions. The application is therefore disposed of as such.
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
1. The Applicant M/s Sumeru Infra Solution, Survey No.14/1/2, Sai Petrolium, Khandwa-Baroda Road, Alirajpur, Jhabua(MP) is having GSTN number 23ACXFS6393R2ZR and engaged in providing Engineering and Works tract service.
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