2022 (3) TMI 1084

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....e Holding, hereinafter referred to as Acme for the sake of brevity, has carried out job work of fabrication services on the goods supplied by its GST registered customer for the period FY 17-18 and FY 18-19. Acme submits that it did not charge GST and cleared the goods on job work invoice; while filing GSTR-1 as well as GSTR-3B of respective periods, Acme filed such transactions under exempt suppl....

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....respective period. 4. Question on which Advance Ruling sought: 1. For the Job work done during F. Y. 18-19, whether the invoice raised by the applicant considered to be a valid tax invoice as per provisions of GST law? 2. Whether the taxpayer is rightful to recover the tax from principal supplier of goods upon issuing a 'tax invoice' as per provision of the law subsequently? ....

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.... to seek Ruling for its customers admissibility to ITC (Question no 3). The Advance Ruling pronounced, as per Section 103(1) CGST Act, shall be binding only on Acme and its concerned jurisdictional officer and not on Acme's customer. 11. During Personal Hearing, Shri Jigar Parikh, CA submitted that Question 1 pertains to the Acme which is their principal question and that question 2 and questio....

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.... 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 is required to be registered; g. whether any particular thing done by the applicant with respect to an....