Advance ruling cannot be given on “State Tax Due” Under RIPS Scheme, 2019: AAR Rajasthan

In re Birla Corporation Ltd. (GST AAR Rajasthan) The Authority for Advance Ruling (AAR) in Rajasthan has issued a ruling regarding an application submitted by Birla Corporation Ltd., seeking clarification on whether the tax payable under Reverse Charge Mechanism (RCM) in terms of Notification issued under Section 9(3) of the GST Act, 2017, constitutes “State Tax Due” under the SGST Act, 2017, particularly in the context of the Rajasthan Investment and Promotion Scheme (RIPS) 2019. The AAR concluded that the application does not qualify for an advance ruling under the GST Act, 2017,...