Case Law Details
In re Resonance Eduventures Limited (GST AAR Rajasthan)
Q.1: Applicant (REL) is supplying services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a lump sum amount is charged, the major component of which is imparting of coaching.
In such situation, whether such supply of coaching services shall be considered, a supply of goods or a supply of services?
Ans.1: In the present case, the supply is a mixed supply of goods as well as services and attracts highest rate of tax @ 18% (i.e. 9% CGST+ 9% SGST or 18% in case of IGST).
Q.2: If the answer to the aforesaid first question is a supply of service, the applicant would like to know whether such supply of coaching services shall be considered as composite supply under section 2(30) of CGST Act, 2017? If yes what shall be the principal supply as per section 2(90) of CGST Act, 2017?
Ans.2: In the present case, the supply is a mixed supply of goods as well as services under Section 2(74) of GST Act, 2017 and attracts highest rate of tax @ 18% (i.e. 9% CGST+ 9% SGST or 18% in case of IGST).
Q.3: Applicant provides coaching services under a new business model through channel / Network Partners as per sample agreements attached, containing obligations of Applicant (REL) and such channel / Network partners. According to agreement, the channel / network partner provides the services to the students on behalf of Applicant. In such a situation, who shall be considered as supplier of coaching (REL) service and recipient of such service under the agreement?
Ans.3: In the present case, Applicant will be supplier of mixed supply to the students and Network partner will be supplier of service to the applicant. The place of supply in both the cases (i.e. mixed supply to the students and supply of service to the applicant by the channel/network partner) would be determined as per Section (1) of Section 10 of the IGST Act, 2017 in respect of supply of goods and as per clause (b) of sub section (2) of Section 12 of the IGST Act, 2017 in respect of supply of service, as the case may be.
Q.4: Based upon above questions, what shall be the value of service provided by Applicant (REL) to students and by channel / network partner to Applicant (REL)?
Ans.4: Total consolidated amount charged for which Tax invoice issued by the applicant to the student shall be the value of mixed supply by the applicant following the respective arrangement under section 15 of the CGST Act, 2017.
Q.5: Whether the Applicant (REL) shall be eligible to avail Input Tax Credit (ITC) for the supplies?
Ans.5: -Yes, as per Section 16 of the CGST Act, 2017, the applicant shall be eligible to take ITC of the GST paid on goods or services used or intended to be used in the course or furtherance of business subject to the conditions as prescribed and the provisions of the Section 17 of the CGST Act, 2017.
Read AAAR Order: Coaching Service with Goods is Composite Supply & not mixed supply: AAAR
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s Resonance Eduventures Limited, A46 and 52, CG TOWER IPIA, Near City Mall, Jhalawar Road, Kota-324005, RAJASTHAN (hereinafter the Applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a), (c) & (d) given as under: –
(a) Classification of any goods or services or both; (c) determination of time and value of supply of goods or services or both, and (d) admissibility of input tax credit of tax paid or deemed to have been paid
Further, the applicant being a registered person (GSTIN is 08AADCR5581M1ZT) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling.
A. SUBMISSION OF THE APPLICANT: (in brief)
The applicant is registered under Goods and Service Tax under the categories of “Commercial Training or Coaching Centre Services” and Advertising Agency’s Services” of the CGST Act, 2O17.The applicant has been providing coaching services under the physical classroom mode but now due to Covid environment, it is shifting its business model through i emote channel partner network.
> The applicant provides coaching services to its enrolled students under its supervision through Network partner.
> The applicant has appointed / is in the process of appointing Network Partner in different cities/towns (both within Rajasthan and outside Rajasthan) for rendering and providing, on principal-to-principal basis, training /coaching and other related ancillary functions/services for the courses decided by applicant to its enrolled students.
> The applicant shall provide study material and student kit which will include test paper, printed material, uniform, bags and other goods.
> The applicant will also decide the schedule of course, schedule of method of teaching, training/coaching and education to the students.
> Students enrolled with the applicant will be charged a lump sum consolidated amount which will be all inclusive and include the supply of goods and I or services, i.e., service of coaching and other supply of related goods like bag, uniform etc.
> Applicant will raise tax invoice to students who wishes to enrol with the applicant for coaching services.
> Network Partner shall be under obligation to carry out/conduct course classes offered by the applicant at its premises for the students enrolled with the applicant (REL).
> Network Partner shall be required to engage qualified, experienced and competent faculty for teaching the courses offered by the applicant.
> Fees collected from the students will be deposited in an agreed Escrow account with a bank.
> For subject coaching services provided to applicant, Network Partner will issue an invoice of coaching charges to the applicant for the services provided.
> Following diagram indicate (a) the business arrangement and (b) flow of payment against tax invoice:
Actual details of activities between applicant and its students
Business Arrangement
Flow of tax invoice – payment
1. The salient features of the agreement made between Applicant and Network Partner, are as follows:-
A. Obligations of Channel / Network Partner:-
(i) Conducting courses offered by applicant at its premises for registered students of applicant as per guidelines of applicant.
(ii) At its own cost and expense, maintaining adequate number of qualified, experienced and competent faculties for teaching Physics, Chemistry, Biology, Mental ability, Mathematics and other subjects as per requirements of the courses.
(iii) Conducting periodical tests in respect of the courses and check answer books for performance evaluation of the students.
(iv) Selling registration / admission forms, getting the admission forms filled, collecting the courses fees and maintaining records of enquiries, admission packets sale, students enrolled with applicant without any delay. Deposit of collection towards registration / admission and course fee from enrolled students in the designated bank account.
(v) Providing facilities and infrastructure for smooth conduct of courses such as AC class rooms, black / white board, drinking water, furnished computer lab, staffroom, supporting staff etc.
(vi) Offering fee discount as per resonance policy.
(vii) Marketing of courses
(viii) Providing premises / campus as per requirement
(ix) Local advertisements
B. Obligations of Applicant (REL):-
(i) Facilitate / assist in appointing the faculty academic man power in consultation and approval of the network / channel partner.
(ii) Preparing and providing-
(a) high quality printed study materials,
(b) soft copy of examination papers,
(c) soft copy of course planners, and
(d) soft copy of annual s
(e) schedule or any changes in any of the above papers.
(iii) To provide Student Kit’ and all other committed deliverables to all registered students
(iv) Communicating in time any changes in any of study material, student kits, examination papers, course planners, and annual schedule or any changes in any of the above
(v) Deciding schedule of courses, schedule of methods of teaching, training / coaching and education to the students, undergoing training / coaching with the object of not only facilitating success in targeted competitive examination but also build selfconfidence to face stiff standards set for competitive examinations;
(vi) Conducting motivational, counselling and conducting an ‘Inhouse Career Orientation Session(s) or Seminar(s)’ at the said Premises during the course.
(vii) To plan and run national marketing campaign for various courses.
C. Applicant shall issue tax invoice to the students who wishes to enroll with Resonance Eduventures Limited (REL), of a consolidate amount (which includes coaching services and other related goods such as bag, uniform, books etc.) which may be collected by the network partner and deposit the same in the escrow bank account.
D. The Channel / Network Partner is required to collect all fees from the registered students in timely manner and shall deposit in designated Escrow bank account as per agreement and such account shall be operated as decided in the agreement,
E. Channel Network Partner shall raise tax invoice for service charge to the applicant for its coaching services (and other related managerial/ business other related ancillary services) in relation to various offline/online Courses of the applicant (REL).
2. The applicant has appointed or is in the process of appointing various Channel/Network Partners in different parts of the country in view of the tact it is already presently providing services across the country. As such, the appointed Channel / Network Partners will he both, within the State of Rajasthan and outside the State of Rajasthan. This will involve both inter-State and intra-State transactions. As per the present GST law, for inter-State transactions. IGS1 will be levied and for intra-State transactions, both CGST and RGS1 will he applicable. This application therefore, is intended to seek advance ruling covering both types of transactions.
3. Additional information submitted by the applicant is as under:
The GST rates on goods comprised while providing coaching services are as follows:
| i) | T-shirt | 5% |
| ii) | Bag | 18% |
| lii) | Umbrella | 12% |
| iv ) | Hoodies sweat shirt | 5% |
| V) | Publications | 12% |
(brochure, study material etc.)
The applicant is charging GST @ 18% on entire coaching services including goods.
B. Question(s) on which advance ruling is sought
1. Applicant (R£L) is supplying services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a lump sum amount is charged, the major component of which is imparting of coaching.
In such situation, whether such supply of coaching services shall be considered, a supply of goods or a supply of services?
2. If the answer to the aforesaid first question is a supply of service, the applicant would like to know whether such supply of coaching services shall be considered as composite supply under section 2(30) of CGST Act, 2017? If yes what shall be the principal supply as per section 2(90) of CGST Act, 2017?
3. Applicant provides coaching services under a new business model through channel / Network Partners as per sample agreements attached, containing obligations of Applicant (REL) and such channel/ Network partners. According to agreement, the channel / network partner provides the services to the students on behalf of Applicant. In such a situation, who shall be considered as supplier of coaching (REL) service and recipient of such service under the agreement?
4. Based upon above questions, what shall be the value of service provided by Applicant (REL) to students and by channel / network partner to Applicant (REL)?
5. Whether the Applicant (REL) shall be eligible to avail Input Tax Credit (ITC) for the supplies?
C. COMMENTS OF THE JURISDICTIONAL OFFICER
The jurisdictional officer has submitted comments vide their letter C. No. V(16)3/ Misc-tech/refd/2017/Part-l dated 20.12.2021 which may be summarized as under:
Q. Applicant (REL) supplies services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a consolidated amount is charged, the major component of which is imparting of coaching. In such circumstances, whether such supply shall be considered, a supply goods or a supply of services?
Comments: – Supply by the Applicant would be considered “Supply of Service”
Q. If it is held to be a supply of service, whether such supply shall be considered as composite supply? If yes, what shall be the principle supply?
Comments: – Yes, such supply should be considered as Composite supply, and Coaching service should be principal supply.
Q. Applicant provides coaching services under a new business model through channel / Network Partners as per sample agreements attached, containing obligations of Applicant (REL) and such channel / Network partners. According to agreement, the channel / network partner provides the services to the students on behalf of Applicant. In such a situation, who shall be considered as supplier of coaching (REL) service and recipient of such service under the agreement?
Comments: -As per their agreement the Applicant will be service provider to the student and Network partner will be service provider to the applicant.
Q. what shall be the value of service provided by Applicant (REL) to students and by channel / network partner to Applicant (REL)?
Comments: – Total consolidated amount charged for which Tax invoice generated by the applicant would be the value of service supply by the applicant.
Q. Whether the Applicant (REL) shall be eligible to avail Input Tax Credit (ITC) for the supplies?
Comments: -Applicant can avail eligible ITC as per provisions of GST Act, 2017.
D. personal hearing
In the matter personal hearing was granted to the applicant on 20.12.2021. On behalf of the applicant CA, Sanjeev Agarwal and CA, Neha Somani appeared for PH. During the PH, they reiterated the submissions already made in the application.
E. FINDINGS, ANALYSIS & CONCLUSION:
We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by the authorised representative of the applicant. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts.
1. Based on the submission of the applicant as well as the arguments/discussions/submission made by the representative of the applicant, we find that there are different issues to be discussed in respect of which the applicant has asked questions seeking Advance Ruling on the same. They are as under:-
(i) Applicant (REL) is supplying services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a lump sum amount is charged, the major component of which is imparting of coaching. In such situation, whether such supply of coaching services shall be considered, a supply of goods or a supply of services?
(ii) If the answer to the aforesaid first question is a supply of service, the applicant would like to know whether such supply of coaching services shall be considered as composite supply under section 2(30) of CGST Act, 2017? If yes what shall be the principal supply as per section 2(90) of CGST Act, 2017?
(iii) Applicant provides coaching services under a new business model through Channel / Network Partners as per sample agreements attached, containing obligations of Applicant (REL) and such channel / Network partners. According to agreement, the channel / network partner provides the services to the students on behalf of Applicant. In such a situation, who shall be considered as supplier of coaching (REL) service and recipient of such service under the agreement?
(iv) Based upon above questions, what shall be the value of service provided by Applicant (REL) to students and by channel I network partner to Applicant (REL)?
(v) Whether the Applicant (REL) shall be eligible to avail Input Tax Credit (ITC) for the supplies?
2. We will take up all the above questions for discussion one by one. The first question pertains to supply of goods as well as services, supplied by the applicant. The Applicant supplies services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies of goods & service are not charged separately but a consolidated amount is charged on account of imparting of coaching. Now we proceed to examine whether the supply made to the student by the applicant is supply of goods or supply of service.
As per clause (a) of sub-section (1) of Section 7 of the CGST Act, 2017, supply includes- all forms of supply of goods or services or both such as sale, transfer, bailer, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
In the instant case, the applicant is providing coaching service along with sale of goods i.e. printed material/test papers, uniform, bags and other goods etc. to its enrolled students for as consideration which will be a lump sum amount for both goods and services. Therefore, there two components i.e. rendering of coaching service and sale of goods are exist. These component of supply are made or agreed to be made for a consideration. Further, as per sub-section (74) of section 2 of the CGST Act, 2017, mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.
Apart from above, we are discussing the GST rates on goods/service comprised while providing coaching to students, are as follows:
| Item | HSN/SAC | GST rate | |
| i) | T-shirt (upto Rs. 1000/exceeding Rs. 1000)- | 6109 | 5%/12% |
| ii) | Bag – | 4202 | 18% |
| iii) | Umbrella- | 6601 | 12% |
| iv) | Hoodies sweat shirt – (upto Rs. 1000/ exceeding Rs. 1000) | 6105 | 5%/12% |
| v) | Publications (brochure, study material etc.)- | 4901 | 5%/12% |
| vi) | Commercial Training or Coaching Centre Services | 999293 | 18% |
As informed by the applicant, they are charging GST @ 18% on entire supply of coaching services along with goods from the students.
In the instant case, supply of a package consisting of coaching service as well as goods/printed material/test papers, uniform, bags and other goods to students when supplied for a single price is constitute a mixed supply as each of these items can be supplied separately and is not dependent on any other. Further, as per clause (b) of section 8 of the CGST Act, 2017, the tax liability on a mixed supply shall be determined in the manner, namely: – a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. In the present case, the supply is a ‘mixed supply’ of goods as well as service and attracts highest rate of tax @ 18% (9% CGST+ 9% SGST or 18% in case of IGST).
3. Now, we are required to discuss the second question of the applicant seeking Advance Ruling which reads as under: –
Q. If the answer to the aforesaid first question is a supply of service, the applicant would like to know whether such supply of coaching service shall be considered as composite supply under section 2(30) of CGST Act, 2017? If yes what shall be the principal supply as per section 2(90) of CGST Act, 2017?
In this regard we are of the view that, as the supply involves multiple goods and services, the issue has to be examined whether the aforesaid supply is a Composite Supply or a Mixed Supply.
Sub section (74) of section 2 of GST Act, 2017 defines ‘ mixed supply’ which is as under:-
Mixed supply’ means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.
Illustration,- A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately;
Sub section (30) of section 2 of GST Act, 2017 defines ‘composite supply’ which is as under:-
“composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
We find that essential components of a mixed supply are as under-
– two or more individual supplies of goods or services, or any combination thereof.
– made in conjunction with each other;
– Each of these items can be supplied separately and is not dependent on any other.
– supplied for a single price where such supply does not constitute a composite supply.
In the instant case, the applicant along with coaching services provides goods in the form of uniforms, bags, umbrellas, study material etc. These goods and services can be supplied separately and are not dependent on any other. Thus, the Supply in question shall qualify as ‘mixed supply’. Further, it is clear that there are supplies of goods as well as services of various classification (i.e. HSN/SAC) having various tax rates which constitutes the predominant element of a mixed supply. Thus, in the present case, the supply is a mixed supply of goods as well as services and highest rate of tax is 18% (9% CGST+ 9% SGST or 18% in case of IGST).
4. Now. we are required to discuss the third question of the applicant seeking Advance Ruling which reads as under:-
Q- Applicant provides coaching services under a new business model through channel / Network Partners as per sample agreements attached, containing obligations of Applicant (REL) and such channel / Network partners. According to agreement, the channel / network partner provides the services to the students on behalf of Applicant. In such a situation, who shall be considered as supplier of coaching (REL) service and recipient of such service under the agreement?
The question pertains to determination of supplier as well as place of supply in the present case. As far as supply of goods concerned, clause (a) of sub section (1) of Section 10 of the IGST Act, 2017 determines the place of supply of goods, other than supply of goods imported into, or exported from India, shall be where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. Thus, location of the goods (i.e. goods/printed material/test papers, uniform, umbrellas, bags and other goods etc.) at the time at which the movement (from location of applicant i.e. kota to the location of students of various cities of the country) of above said goods terminates for delivery to the students is the place of supply and CGST/ SGST/IGST, as the case would be levied in respect of intra-State transactions/ inter-State, as the case may be.
Further, as far as supply of service is concerned, clause (b) of sub section (2) of Section 12 of the IGST Act, 2017 determines the place of supply of services, except the services specified in sub-sections (3) to (14):-
(a) made to a registered person shall be the location of such person;
(b) made to any person other than a registered person shall be,-
(i) the location of the recipient where the address on record exists; and
(ii) the location of the supplier of services in other cases.
In view of above legal provisions we are of the view that where coaching services are provided by the applicant to the students, students shall be regarded as ‘recipient’ as consideration is payable by the students to the applicant. Similarly, Network partner shall be regarded as provider of service to the applicant (recipient). The place of supply in both the cases (i.e. services provided to the students and service provided to the applicant by the network partner) would be determined in the manner as discussed above.
5. Now we are required to discuss the forth question of the applicant seeking Advance Ruling which reads as under. –
Q Based upon above questions, what shall be the value of service provided by Applicant (REL) to students and by channel / network partner to Applicant (REL)?
In this regard we may visit Section 15 of the CGST Act which defines value of taxable supply. It reads as under:-
15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) ………………………………
(e) ………………………….
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if,-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
As discussed above the applicant has been incurring the cost of goods (i. e. printed material test papers, uniform, umbrellas, bags and other goods etc.) and service (coaching service etc.) supplied to the students, therefore, in light of Sections 15 of (he Act. the values of goods and value of service shall be the value of supply as charged in lump sum amount by the applicant from the students.
6. Now, we discuss the fifth question of the applicant seeking Advance Ruling which reads as under:
Q. Whether the Applicant (REL) shall be eligible to avail Input Tax Credit (ITC) for the supplies?
In this regard, as per Section 16 of the CGST Act, 2017, the applicant shall be eligible to take ITC of the GST paid on goods or services use or intended to be used in the course or furtherance of business subject to the conditions prescribed and the provisions of the Section 17 of the CGST Act, 2017.
7. In view of the foregoing, we rule as follows: –
RULING
Q.1: Applicant (REL) is supplying services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a lump sum amount is charged, the major component of which is imparting of coaching.
In such situation, whether such supply of coaching services shall be considered, a supply of goods or a supply of services?
Ans.1: In the present case, the supply is a mixed supply of goods as well as services and attracts highest rate of tax @ 18% (i.e. 9% CGST+ 9% SGST or 18% in case of IGST).
Q.2: If the answer to the aforesaid first question is a supply of service, the applicant would like to know whether such supply of coaching services shall be considered as composite supply under section 2(30) of CGST Act, 2017? If yes what shall be the principal supply as per section 2(90) of CGST Act, 2017?
Ans.2: In the present case, the supply is a mixed supply of goods as well as services under Section 2(74) of GST Act, 2017 and attracts highest rate of tax @ 18% (i.e. 9% CGST+ 9% SGST or 18% in case of IGST).
Q.3: Applicant provides coaching services under a new business model through channel / Network Partners as per sample agreements attached, containing obligations of Applicant (REL) and such channel / Network partners. According to agreement, the channel / network partner provides the services to the students on behalf of Applicant. In such a situation, who shall be considered as supplier of coaching (REL) service and recipient of such service under the agreement?
Ans.3: In the present case, Applicant will be supplier of mixed supply to the students and Network partner will be supplier of service to the applicant. The place of supply in both the cases (i.e. mixed supply to the students and supply of service to the applicant by the channel/network partner) would be determined as per Section (1) of Section 10 of the IGST Act, 2017 in respect of supply of goods and as per clause (b) of sub section (2) of Section 12 of the IGST Act, 2017 in respect of supply of service, as the case may be.
Q.4: Based upon above questions, what shall be the value of service provided by Applicant (REL) to students and by channel / network partner to Applicant (REL)?
Ans.4: Total consolidated amount charged for which Tax invoice issued by the applicant to the student shall be the value of mixed supply by the applicant following the respective arrangement under section 15 of the CGST Act, 2017.
Q.5: Whether the Applicant (REL) shall be eligible to avail Input Tax Credit (ITC) for the supplies?
Ans.5: -Yes, as per Section 16 of the CGST Act, 2017, the applicant shall be eligible to take ITC of the GST paid on goods or services used or intended to be used in the course or furtherance of business subject to the conditions as prescribed and the provisions of the Section 17 of the CGST Act, 2017.
