TaxTMI 
TaxTMI 
2026 (3) TMI 1297
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.... applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling. (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are t....
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....2017, the applicant can utilize SGST input tax credit to discharge IGST liability while SGST output liability remains unpaid and CGST credit is still available, especially when such offsetting is permitted by the GST portal? 2. The Applicant has made a payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST Rules, 2017. 3. Statement of relevant facts: 3.1 The Applicant is engaged in the business of manufacture of fireworks and is a regular GST registrant in the State of Tamil Nadu. The applicant is in possession of input tax credit balances under IGST, CGST and SGST. 3.2 The Applicant has put forth an illustration, wherein, the following tax liabilities and input tax credit bal....
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....spectively. • The proviso to Section 49(5)(d) further requires that SGST credit can be used to pay IGST liability only when CGST credit is not available for such purpose. 4.2 Based on this interpretation, the applicant believes that: • It would be incorrect to utilize SGST ITC against IGST liability when SGST liability remains unpaid and CGST credit is still available. • Portal acceptance alone does not validate such usage if contrary to provisions of the law. 5. The applicant falls within the administrative jurisdiction of 'STATE'. No remarks have been received from the State jurisdictional authorities as well as the Central jurisdictional authorities. Hence, it is construed that there are no pe....
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....f Section 49(5), Section 49A and Rule 88A of the CGST Rules, 2017, the applicant can utilize SGST input tax credit to discharge IGST liability while SGST output liability remains unpaid and CGST credit is still available, especially when such offsetting is permitted by the GST portal. 7.3 Section 97(2) of the CGST Act, 2017 specifies the nature of questions on which an advance ruling can be sought, and the same is reproduced as below :- "(2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supp....
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....them, under the 'statement of facts', or under the 'interpretation of law and/or facts' in the application for advance ruling filed by them. In any case, we find that the query raised by the applicant does not relate to applicability of any notification. 7.5 It is clear from the above, that the query raised by the applicant is not liable for admission as it seeks an answer on the procedural aspects which are duly laid out in the statute, i.e., Section 49 of the CGST Act, 2017, and the rules made thereunder. Further, as it does not get covered under any of the clauses from (a) to (g) of Section 97(2) of the Act, ibid, we find that the query raised by the applicant falls outside the ambit of 'advance ruling', and as such are not liable for....