TaxTMI 
TaxTMI 
2023 (3) TMI 1319
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....provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RUST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/RGST Act would be mentioned as being under the "GST Act". 2. The applicant M/s Glensky Spirits Pvt. Ltd, C-24C, HSB House, Bhagwan Dass Road, C- Scheme, Jaipur, Rajasthan 302001 (hereinafter the Applicant) being a registered person (GSTIN is 08AAJCO6337Q1Z11) 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 auth....
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....Rajasthan to set up ethanol plant. 3) A substantial expenditure is to be done by applicant on factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc. 4) With reference to above facts the applicant have raised following queries before the Advance ruling: 4.1) Whether the ITC of GST charged by the hired work contractors against construction of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the con....
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.... and assessee has started foundations and other structural work; that construction work will include foundation for laying the machinery, rooms for chillers, boilers, generators and transformers, erecting of electric poles, laying of Internal roads, factory building, internal drainage, laboratory, etc. So the Assessee is desirous of obtaining clarification regarding eligibility of ITC on the amounts charged by contractor for these services. He requested for early disposal of the application. 2. As there are many type of construction services are being received by the applicant and the facts put on before the authority were not clear, so during the P.H. authority asked to clear the details of the construction works to be done by Applicant....
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....urisdictional State officer comments. We observe that the comments of Jurisdictional State officer arc not clear in the matter. Section 17 of Act, denotes about appropriation of credit and block credit and Rule 45 denotes the Conditions and restrictions in respect of inputs and capital goods sent to the job worker. 2.1 Even the interpretation given by the applicant that all the above expenditure of construction which relating to foundation of plant and machinery, factory building and other constructions on which plant will be established comes under the definition of 17(5) of GST Act 2017, is not clear to availment of ITC. As Section 17(5) of CGST Act refers to a specific provision under GST covering blocked credits or ineligible ITC. Th....
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....services depends so many factors viz type and nature of services, condition of services supplied etc. Availment of ITC without specific details cannot be generalized and ruling cannot be given in absence of particular services. During P.H. authorized representative C.A. Shri Rajendra Sharma, assured in writhing that he will submit details of construction work categorically along with inflow chart of manufacturing process but same has not been submitted till date. Hence, no option left for authority to finalize the application. 4. We shall now examine the provisions of laws as laid down under the GST Act for the purposes of Advance Rulings. Chapter XVII of the GST Act comprising of Sections 95 is relevant provisions for advance ruling pur....