2020 (1) TMI 1004

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....Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. • At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certai....

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....red person (GSTIN is 08AAECG4811G1ZT 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 applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: • The applicant is a private limited comp....

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.... applicant will procure various goods like cement, steel, plywood, paint etc. and various kind of services including professional services of architects, engineers, designers, labour contractors etc. for the construction of the hotel. The applicant will have to pay GST on the procurement of such goods and services from suppliers registered under GST. • That with effect from the commen....

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.... 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdictional officer (Deputy Commissioner, Central Tax, CGST Division-H, Sector-10, Vidyadhar Nagar, Jaipur, Rajasthan 302039) has submitted her comments vide letter dated 18.11.2019 which can be summarized as under: "Input tax credit of input and input services used in construction of hotel for which output supply is taxable will not ....