Case Law Details
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 of services where the location of the supplier and place of supply of services are in the same State. Thus crux of the matter is that for a person registered in Rajasthan, Central GST or Central tax is a tax levied under Section 9 ibid on supplies having both location of the supplier and place of supply in Rajasthan . At this point it becomes absolutely clear that ITC of the Central GST or Central tax would be available to a person registered in Rajasthan if the location of the supplier and place of supply of the services are in Rajasthan . In other words , ITC of the Central tax charged from the Appellant in Haryana is not available to them as in this case both the location of the supplier and place of supply of the services are in the State of Haryana.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, RAJASTHAN
At the outset, we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act.
2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as `CGST Act’) read with Section 100 of the Rajasthan GST Act, 2017 (hereinafter also referred to as `RGST Act’) by M/s IMF Cognitive Technology Private Limited, Jaipur against the Advance Ruling No. RAJ/AAR/2018-19/3o dated 09.01.2019.
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