2024 (7) TMI 523

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....le 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietorship concern registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The Applicant states that they are engaged in supply of plywood and also into the construction of commercial complex and let it on rent. 3. The applicant has sought advance ruling in respect of the following questions: a. Input eligibility on renting of commercial Property. b. Applicability of RCM on freight inward. c. How to set off Input an....

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....nt in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the applicant and their submissions made by their learned representative during the time of hearing. 8. The Applicant states that they are constructing a commercial complex and they would like to know whether they can avail input tax credit on building materials purchased and utilised for the construction of the commercial complex. 8.1 The Applicant has referred to M/s. Safari Retreats Private Limited V/s Chief Commissioner of Central Goods and Service Tax under W.P. (C) no 20463 of 2018 and stated that the Hon'ble Odisha High Court has he....

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....der section 73 (9) of CGST Act 2017 for the year July 2017-March 2018 and has stated that the Applicant has not paid the tax pertaining to the above audit objection. 9.1 First proviso to Section 98 (2) of the CGST Act, 2017, reads as under: "The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of applicant under any provisions of this Act". The issue raised in the instant application and the audit objection raised in the audit report are one and the same and the same has already been decided in the proceedings. Thus, first proviso to Section 98 (2) of the CGST Act 2017 is squarely applicable to the instant case and hence is inad....