TaxTMI 
TaxTMI 
2023 (5) TMI 71
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....read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling.....
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.... goods or services or both; e) Admissibility of Input Tax Credit on purchase of vehicles. 5. QUESTIONS RAISED: 1. What is the rate of GST for supply of goods or services or both? 2. How to determine the liability to pay tax on goods or services or both? 3. Whether the input tax credit on purchase of vehicles and other components is admissible or not? 6. PERSONAL HEARING: The Authorized representatives of the unit namely Tirupati Reddy, CA and Satya Prakash, CA attended the personal hearing held on 24.01.2023. The authorized representatives reiterated their averments in the application submitted. 1. The Authorised Representative reiterated the contentions already submitted along with the application. 2. Further, the Authorised Repr....
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.... input tax credit shall not be available in respect of the following, namely:- (a) [motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; 7.4 Section 7(1)(a) of CGST/TGST Act' 2017 states: Scope of supply.- (1) For the purposes of this Act, the expression 'supply' includes-- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a c....
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.... attracts tax under IGST head. The rate of tax applicable to the commodity under HSN 8703 is 28% for all transactions after 30.09.2021. It is very clear that this transaction does not fit to the description of vehicle under the tariff heading 8702 as the vehicle, supplied by applicant to government of Tripura, is a seven seater and is meant to transport less than ten or more persons, including the driver, as stated by the applicant. 7.9 Further they are eligible for taking input tax credit on the tax charged on any supply of goods or services which are used or intended to be used in the course of furtherance of this business provided the applicant fulfils the conditions for availment of ITC as detailed in provisions of Section 16 of CGST/T....
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....all be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;] (e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and (f) the State tax or Union territory tax shall not be utilised towards payment of central tax." 7.12 Relevant extract of Rule 88A of the CGST Rules, 2017 is produced below: "88A. Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in....