TaxTMI 
TaxTMI 
2024 (3) TMI 42
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....nai 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 shall be binding only- (a) on the appl....
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.... 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 provisions, a reference to the Central Goods and Service Tax Act....
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....tial 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 for civil structures meant for machineries. They also submitted c....
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....ication. 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 their Managing Director, stated that they would like to withdraw the Advan....