TaxTMI 
TaxTMI 
2019 (8) TMI 1084
X X X X Extracts X X X X
X X X X Extracts X X X X
....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/2018-19/30 dated 09.01.2019 = 2019 (2) TMI 918 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN. Brief Facts of the Case 3. M/s. IMF Cognitive Technology Private Limited, Jaipur ('hereinafter also referred to as 'the Appellant') is a Private Limited Company holding ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....consideration, on the Hotel services which are procured in the State of Haryana, the Appellant has paid the Central GST & Haryana GST. Such Hotel services are being used exclusively for the purposes of business of the Appellant i.e. for meeting with prospective buyers and vendors. 8. The Applicant/Appellant had sought ruling under Section of the CGST Act 2017, on the following question:- "Whether the input tax credit of Central Tax paid in Haryana be available to the Applicant who is registered in Rajasthan State ?" 9. The Rajasthan Authority for Advance Ruling, GST, Jaipur (hereinafter referred to as "AAR" also) observed that in the GST regime, State GST and Central GST charged for the Services provided and availed in a State would b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rcumstances of the case and in law, is it justified by the AAR to go beyond the question raised by the Applicant/Appellant by observing admissibility of input tax credit in respect of State, while the question was in respect of credit of Input tax paid in the form of Central Tax to Central Government only? Personal Hearing 11. A personal hearing in the matter was held on 02.05.2019. Shri Jatin Harjai, CA & Authorised Representatives and Ms. Neha Sethi, CA appeared on behalf of the Appellant. Shri Jatin Harjai reiterated the submissions made in their appeal memorandum. He also submitted a written brief at the time of PH and reiterated the submissions mentioned therein. Discussion and Findings 12. We have carefully gone through the Appe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s applicable, State GST is also applicable. No situation has been contemplated where one of these tax is applicable but another not. In nutshell if any event attracts Central GST, it would also attract State GST. From this, it naturally flows that if ITC of State GST is not admissible, ITC of Central GST should also not be admissible. But we have to find out whether Law specifically bar this or not. 15. To this end, we are examining the ITC provisions of the CGST Act. Relevant Section is Section 16(1) which is being reproduced for the sake of convenience. On. "16(1) - Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onsumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent. , as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. 18. Going through the above Section 9(1), we come across a phrase "intra-State supplies of goods or services". Section 8(2) of the Integrated GST Act, 2017 defines 'intra-state supplies of services'. The Section is being reproduced for the sake of convenience :- 8(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intr....