2019 (2) TMI 918

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....fter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (d) and it is given as under: d. Admissibility of input tax credit of tax paid or deemed to have been paid; Further, the applicant being a registered person, GSTIN is 08AAEC11271Q1Z6, 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 application is admitted to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: a. That, the applicant is a company incorporated and registered under the Companies Act, 2013 and engaged in development, designing and trading in all type of compu....

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....used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. As per understanding of applicant, the said provision entitles the registered person to claim input tax credit of input tax paid on inward supply of goods and/ or services which are used or intended to be used in the course or furtherance of business. Further the term input tax has been defined in section 2(62) which is as under: "Input Tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes a. the integrated goods and services tax charged on import of goods; ....

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...., 2017 which debars from eligibility from input tax (being CGST) paid on hotel services in the state of Haryana." 4. PERSONAL HEARING (PH) In the matter personal hearing was given to the applicant, Shri Jatin Harjai (Authorised representative) of applicant appeared for personal hearing on 07.01.2019. During the PH they reiterated the submissions already made in the application for advance ruling and requested that the case may be decided at the earliest. 5. FINDINGS. ANALYSIS & CONCLUSION: The question raised by the applicant is about the eligibility to claim ITC of Central Tax paid in Haryana. • The preamble of CGST Act, 2017 is as below: "An Act to make a provision for levy and collection of tax on intra-State ....