TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 648
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....t Factory, Chanderia, Chittorgarh, Rajasthan-312021(hereinafter "the applicant") is fit to pronounce advance ruling, as it falls under the ambit of the Section 97(2)(a) given as under: (e) Determination of the liability to pay tax on any goods or services or both; A. SUBMISSION OF THE APPLICANT (in brief):- The applicant is engaged in manufacturing of Cement at Chanderia, Chittorgarh having unit in the name of Chanderia Cement Works. Being eligible for RIPS -2019, an entitlement certificate has been issued by State Screening Committee to the company, by which the company is eligible to claim incentive on the basis of state tax due and deposited by them. Accordingly, the applicant seeks advance ruling stating that:- 1. Section 9 of GST Act, 2017 is in respect of levy and collection of Tax and any sum payable by virtue of this section is a tax liability of the dealer under the Act; 2. Section 9(3) of GST Act, 2017 empowers the government to shift the tax liability on recipient instead of supplier, therefore any tax payable by virtue of Notifications issued u/s 9(3) is the liability of the dealer, who is receiving the service; 3. Further Section 9(3) of GST Act, 2017 specifi....
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....on of subsidy amount on 30.06.2023. In response to it, the learned Deputy Commissioner, State Tax, Circle, Chittorgarh has replied that since the definition does not include reverse tax, the same shall not be eligible and therefore the company has sought advance ruling in this matter. C. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT:- Whether tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 is "State Tax due" under SGST Act, 2017 or not? D. PERSONAL HEARING In the matter, personal hearing was granted to the applicant on 01.01.2024. Shri Gopal Mundra, CA and Shri Ashok Somani, CA and Authorized Representative appeared for personal hearing. They reiterated the submission already made in written submission. During P.H., they have submitted written representation. They requested for early disposal of the application. E. COMMENTS OF THE JURISDICTIONAL OFFICER Comments received from the Deputy Commissioner, Circle-E, Divisional Kar Bhawan, Chittorgarh, Rajasthan, vide letter क्रमांक-उपा./चि/23-26/176 dated 20.09.2023, are as under:- The definition of "State Tax", as provided under Secti....
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....n raised for ruling between GST ACT 2017 and RIPS Scheme -2019 of Rajasthan government. The applicant has sought ruling with reference to the RIPS Scheme -2019. There is no term - "State Tax due" (as questioned by the applicant) under RGST ACT 2017. The applicant is giving relevant facts of RIPS Scheme -2019 and on the other hand sought advance ruling under GST Act-2017. And it is also to be noted that the definition of "State Tax due" (as sought in Question for advance ruling) is described in Para No. 2 (Ixxxiv) of RIPS Scheme-2019. Since the question raised by the applicant about "State Tax due", is related to RIPS Scheme, 2019 of Government of Rajasthan and also of procedural nature, it is not covered in Section 97(2) of GST 2017. Thus the application does not qualify for advance ruling under GST Act, 2017. F. FINDINGS ANALYSIS & CONCLUSION: 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 and the comments of the State Tax Authority. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts.....
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....ient is required to pay tax under RCM (Reverse charge mechanism) does not form part of aggregate turnover of the recipient. However the value of such supplies would continue to be part of aggregate turnover of the supplier of supplies. However, whether the tax paid under RCM would cover under "state tax due and deposited" in term of Para No.2 (Ixxxiv) of RIPS 2019 issued by Government of Rajasthan vide Notification F.No.12(39)FD/Tax/2019-97 dated 17.12.2019, or not, is examined hereunder. 4. The definition of state tax due and deposited in term of Para No. 2 (Ixxxiv) of RIPS 2019 issued by Government of Rajasthan vide Notification F.No.12(39)FD/Tax/2019-97 dated 17.12.2019, is as under- "State Tax due and deposited" means: (a) the amount of State Tax (SGST) paid through debit in the electronic cash ledger account maintained by the enterprise in terms of sub-section (1) of section 49 of the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017) after utilization of the available amount of input tax credit of the State tax (SGST) and Integrated tax (IGST); and/or (b) the amount of VAT and CST which have become due and have been deposited by the enterprise, as applicable....