2020 (9) TMI 1227

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....TIN 23AAAFB6477AZZX. 2. The Provisions of the CGST Act and MPGST Act are identical, except for certain provision. Therefore, unless a specific mention of the provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - 3.1 The applicant is engaged in manufacturing of high class bidi number 207. 4. QUESTION RAISED BEFORE THE AUTHORITY - 4.1. Is Entry Tax allowing under Tran-I provision of MPGST? 5. DEPARTMENT VIEW POINT - The Joint Commissioner, CGST & Cent....

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.... GST and on the same ground we claimed entry tax under "Tran-1 provision and as per Tran-1 formal available at GST Portal and vide column no.7 C " Amount of VAT and Entry Tax paid on inputs supported by invoices / documents evidencing payment of tax carried forwards to electronic credit ledger as SGST/ UTGST under sections 140 (3), 140(4)(b) and 140(6)" which is clear" showing that Entry Tax credit allowed to carried forwards into electronic credit ledger as SGST on input held in stock and inputs contained in semi finished or, finished goods held in stock on the appointed day. 6.3. In the same reference we would like to inform you accordingly that:- As per Rule 117 (2) every declaration under sub-rule (1) shall- (b) in ....

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.... issue whether the application deserves to be admitted and heard on merits. In this context it is pertinent to refer to Section 98(2) of the GST Act 2017, which reads as under - 7.4. As per Section 97(2) of GST Act the question on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any goods or services or both: (b) applicability of a notification issued under the provisions of GST Act: (c) determination of time and value of supply of goods or services or both: (d) admissibility of input tax credit of tax paid or deemed to have been paid: (e) determination of the liability to pay tax on any goods or services or both: (f) whether applicant i....