2019 (2) TMI 1739

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....einafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. KSR & Company (herein referred to as applicant), holding GSTIN 37AAIFK2730M1Z3, having registered address 1-410, Old Ramalayam Street, Ravulapalem, Andhra Pradesh, East Godavari - 533238 are....

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....the application has been forwarded to the jurisdictional officers with a copy marked to the State tax authorities Assistant Commissioner (ST) Ambajipet Kakinda Division to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017. In response, the concerned jurisdictional officer of Centre stated that there are no pending proceedings relating to the applicant and no proceedings were passed on the issue, for which the advance ruling sought by the applicant and also submitted his remarks against the contentions of the applicant. 5. RECORD OF PERSONAL HEARING: Sri, A. Sarveswara Row the authorized representative of the Applicant company appeared for personal hearing on 10.12.2018 and they reiterated the submission already made in....

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.... i.e. eligibility of ITC for the stated works, as governed under the provisions of respective GST Acts. The applicant is providing work contract service for construction of road and the issue is to be clarified whether they are restricted to claim input Tax Credit in terms of clause (c) or (d) of sub-section 5 of section 17 of CGST ACT 2017 Section 17 (5) (c) of CGST Act 2017: Input Tax credit shall not be available in respect of the following namely: "works contract services when supplied for construction of an immovable property (other than Plant and Machinery) except where it is an input service for further supply of works contract services". ITC for works contract can be availed by the applicant as he is in the same line of busine....