ITC of Central GST paid in Haryana not available to Appellant registered in Rajasthan

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan) Credit of input tax is admissible to a registered person, subject to conditions and restrictions , and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GST levied under Section 9 of the CGST Act. After going through the Section 9(1) above, we find that the Central GST is a tax levied on all intra-State supplies of goods or services or both . Going ahead, Intra-state supply of service , as per Section 8(2) of the Integrated GST Act, 2017 means supply ...