2018 (12) TMI 1089

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....licant} is fit to pronounce advance ruling as it falls under the ambit of Section 97 (2) (d). d. Admissibility of input tax credit of tax paid or deemed to have been paid; Further, the applicant being a registered person, (GSTIN is 08AAACU0748E1ZJ, as per the declaration given by him in Form ARA-01,) the issue raised by the applicant is neither pending for proceedings nor proceedings was passed by any authority. Based on the above observations, the application is not admitted to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: a. The applicant is engaged in manufacture of plastic pouches in Jodhpur and is having GST registration number 08AAACU0748E1ZJ. The applicant proposes to purchase goods from M/S Uma Polymers Ltd.,....

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....nt. a. The applicant proposes to purchase goods from M/s Uma Polymers Ltd., Guwahati and further supply the said goods to M/s. Pratap Snacks Ltd., Guwahati. b. The transaction between M/s. Uma Polymers, Guwahati, M/s. Umax Packaging Jodhpur and M/S Pratap Snacks Ltd., Guwahati is a case of 'bill to-ship to'. c. As per section 10 (1) (b) of IGST; "where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of ....

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....d person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; e. Further, as per Section 17 (1) of the CGST Act, 2017; Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. As per the cited provisions, it is deemed that the applicant has received the goods from M/s. Uma Polymers Ltd., Guwahati and thereafter the said goods are despatched to M/s. Pratap Snacks Ltd., Guwahati. IGST in this case is applicable on both the transactions ....