2024 (3) TMI 42

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....Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 ("the Act" in short) within 30 days from the date on which the ruling sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act sha....

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....ovisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisi....

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....tall/ modernize existing various machines, which requires essential civil structures such as column, beam, wall meant for fixing pipeline, bed for motors etc. which are meant for running of machineries efficiently/effectively. They added that GST law/ rules prevent from taking input credit on civil structures meant for building. But their question is whether ITC can be availed on materials used fo....

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....pending against the Applicant on the issue raised by them in the application. 4.1 The Applicant, after consent, was given an opportunity to be heard in person on 02.09.2023. However none appeared for the hearing. Another opportunity to be heard in person was given on 01.11.2023. Again none appeared for the hearing. Further to this, the Applicant vide their letter dated 09.11.2023, signed by the....