TaxTMI 
TaxTMI 
TaxTMI 
2023 (8) TMI 833
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....A, Akar Tower B, First Floor Old RTO Road, Bhilwara, 311001 Rajasthan hereinafter referred to as "applicant"). Applicant is registered and going to start process to make the glasses, toughened / reflective / laminated / secured/low e glass etc., in the name of M/s Uvee Glass Private Limited. The two issues raised by applicant is fit to pronounce advance ruling & it falls under the ambit of the Section 97(2) (b),& (d) given as under: (b) applicability of a notification issued under the provisions of this Act; (d) admissibility of input tax credit of tax paid or deemed to have been paid; A Submission of The Applicant: (in brief) The applicant is going to start process to make the glasses, toughened/reflective/laminated/secured/Iow e-glass etc., in the name of M/s Uvee Glass Private Limited. B Interpretation and understanding of applicant on question rose (in Brief) The applicant submitted his interpretation which is under- ITC should be eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services as the same is admissible in accordance with the section 16(1) read with section 17 (5....
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.... sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent, as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund C QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: - (i) Whether, ITC is eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services? (ii) Whether, a common head office can be used for more than one taxpayer under GST having separate factory addresses or each applicant is required to be registered with separate head office? (iii) Whether, as per Notification No. 13/2017-Central Tax, dated June 28, 2017; time period of 60 days provided under section 56 of the CGST Act, 2017 is for the period from the date of filing application for refund to the date of credit of the refund amount in taxpayer's bank account? D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 06 -04.2023. Adv. Shri ....
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....fies that when the question raised is neither pending nor decided in any proceeding in the case of the applicant for the activities being undertaken or proposed to be undertaken, the advance ruling can be given. That the applicant seeks the advance ruling for the activities being undertaken or proposed to be undertaken by it and the application is not submitted for any past activities, further, the question raised in the application is not already pending or decided in any proceedings in the case of the applicant under any of the provisions of this Act; therefore your good self may appreciate that the present application is fit to issue ruling on the questions raised. That the definition provided under clause (a) of section 95 signifies that if any activity had already been undertaken in the past by the applicant, that is not the subject matter of advance ruling but if the same activity is being undertaken or proposed to be undertaken that may be very well subject matter of the advance ruling as the law nowhere debars that once the activity is undertaken that can never be subject matter of the advance ruling unless the question raised in the application is already pending or deci....
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....l support of the plant and machinery that is used for making outward supply of the goods/services? ANS.- The eligibility and conditions for taking Input Tax Credit under GST has been mentioned in Section 16 and 17 of the Central Goods and Service Tax Act, 2017. Further, Input Tax Credit shall be available in respect of goods and services or both received by a taxable person for construction of "Plant and machinery" on his own account including when such goods and services or both used in the course of furtherance of business. The expression "Plant and machinery" has been defined under Explanation which means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural support but does not include - (i) land, building or any other civil structure; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. Thus, as questioned by the applicant, Input Tax Credit of GST paid on the inward supply of structural support of plant and machinery which is used for making outward supply of goods/ services is admissible to....
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.... is based on constitution of a person applying for registration and given for any place which satisfies the definition of place of 'business'. The applicant put an instance in para 16.2 of application that 'A' and 'B' are two separate businesses running under the. proprietorship and directorship respectively of one person named 'X'. Factories of business 'A' and 'B' are situated at different locations but head office of the both the businesses is common where form 'X' operates. It may be seen here that both 'A' and 'B' are different persons her with reference to GST registration. And it has not been specified as to whether the head office from where 'X' operates, satisfy conditions specified for 'place of business' or not. On the basis of available facts, it is stated that a place which qualifies conditions enumerated in definition of 'place of business' can be used in obtaining GST registration by any person. Whether, as per Notification No. 13/2017-Central Tax, dated June 28, 2017; time period of 60 days provided under section 56 of the CGST Act, 2017 is for the period from the date ....
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....o have been refunded only when the amount has been credited to the bank account of the applicant. Therefore, interest will be calculated starting from the date immediately after the expiry of sixty days from the date of receipt of the application till the date on which the amount is credited to the bank account of the applicant." Thus, the time period of 60 days provided under Section 56 of the CGST Act, 2017 is from the date of filing of application for refund to the date of credit of the refund amount in taxpayer's bank account. F. FINDINGS, ANALYSIS & CONCLUSION: At the outset we would like to make it clear that the provisions of CGST Act and RGST Act are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the RGST Act 1) We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral and written submissions made at the time of hearing. We have also considered the issue....
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....registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 4) Now, we would like to discuss remaining two questions. 4.1) As per sec 16 (1) "Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person" applicant is eligible to take ITC on the inward supply used in the course or furtherance of his business but there is certain restrictions under Sec 17 of Act, which are as under-: (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machine....