2024 (5) TMI 235

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..... 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. The Applicant has declared that the qu....

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...., and vehicle purchases. The applicant needs advance ruling in the below mentioned matter. The applicant purchased a New car "Mercedes Benz CKD v213 e220d Exclusive MY 23 1.0" vide invoice no. T50000000 dated 04.08.2023. from Mercedes-Benz India Pvt Ltd. (Delivered from Adishwar Augo Diagnostics Pvt Ltd GST No 36AABCM1789L151). In this vehicle purchase. The applicant paid GST amount of Rs. 13,94,702 (CGST Rs. 697351 & SGST Rs. 697351). The applicant are proposing to take this GST amount of Rs. 13,94,702 as eligible in put tax credit, and propose to utilized this GST amount of Rs 13,94,702 proportionally over period of 5 Years. Whereas the applicant verified GST Records (GSTR 2B), the said invoice is uploaded by the supplier in J....

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.... applicant has paid tax for the passenger transport service by road under SAC heading 9964 @ serial number 8 of the notification 11 of 2017 under sub-entry vi. Therefore the applicant has paid tax at the rate of 2.5% CGST + 2.5% SGST without taking credit of input tax charged on goods and services used in supply of the service up to 31 7 2023. 2. The applicant is paying tax at the rate of 6% CGST + 6% SGST after availing input tax credit under the same sub entry as provided by notification 31 of 2017 dated 13-10-2017 and 20 of 2017 dated 22/8/2017. 3. The applicant purchased a motor vehicle and the details of purchase were reported in GSTR-2B in the month of July 2023. The applicant avers that the original invoice was issu....