2018 (7) TMI 389

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....ll the DRDO labs and Satish Dhawan Space Centre (SDSC SHAR, ISRO< Sriharikota), Vikram Sarabhai Space Centre (VSSC, ISRO, Thiruvananthapuram), while issuing their enquiries and purchase orders, they are mentioning against the IGST/GST column that "As per Government of India, MoF (Department of Revenue) Notification No. 47/2017 dated 14.11.2017, certificate for concessional tax (Integrated tax @ 5%) will be issued". In this regard they sought Advance Ruling on the following issues: (i) Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST. (ii) If this concessional ta....

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....orresponding entry in column (4) of the said table given in the notification. The total tax payable under GST in respect of such clearances effected within the state is 5% (2.5% CGST+2.5% SGST). 5. With regard to Second question, it is to clarify that Section 17 (5) of the Central Goods & Services Tax Act, 2017 (which is reproduced hereunder for the ease of reference) has clearly mentioned the list of goods and services on which input tax credit is not allowed. Section 17(5) of TGST Act, 2017 : Notwithstanding anything contained in subsection (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when the....

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.... immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Explanation.- For the purposes of clauses (c) and (d), the expression "construction" includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalization, to the said immovable property; (e) good,s or services or both on which tax has been paid und.er section 10; (f) goods or services or bot....