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Services of short term accommodation procured in Haryana by appellant registered in Rajasthan – ITC of the Central tax charged by supplier (hotel) is not available: AAAR

2019-TIOL-65-AAAR-GST

IN THE RAJASTHAN AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX

Case Tracker
IMF COGNITIVE TECHNOLOGY PVT LTD    [Advance Ruling]

NCR BUILDING, STATUE CIRCLE, C-SCHEME
JAIPUR – 302005 (RAJASTHAN)

ORDER NO. RAJ/AAAR/01/2019-20

F.NO. IV(16)AAAR/RAJ/08/2018-19

Name and address of the AppellantM/s IMF COGNITIVE TECHNOLOGY PVT LTD 
208, Brij Anukampa K-13, Ashok Marg, C -Scheme, Jaipur-302001 (Rajasthan)
GSTIN of the Appellant08AAECI1271Q1Z6
Clause(s) of Section 97(2) of CGST / SGST Act, 2017, under which the question(s) raisedAdmissibility of input tax credit of tax paid or deemed to have been paid.
Date of Personal Hearing02.05.2019
Present for the Appellant–  Shri Jatin Harjai, CA Ms. Neha Sethi, CA
Details of AppealAppeal No. RAJ/AAAR/APP/08/2018-19 dated 12.02.2019 against Advance Ruling No. RAJ/AAR/2018-19/30 dated 09.01.2019

Rakesh Kumar Sharma, Member (Central Tax) & Preetam B Yashvant, Member (State Tax)

Dated: May 8, 2019

PROCEEDINGS

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017)

GST – AAR held that in the GST regime, SGST and CGST charged for the services provided and availed in a State would be eligible for ITC within that particular state where such services are provided and consumed – that in the application made, since the supplier of services and place of supply both are outside the state of Rajasthan, Input Tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in the State of Rajasthan – appeal to AAAR.

Held:  Appellant is asking for the ITC of only Central tax paid in Haryana which means that they are sure that ITC of the State GST paid in Haryana is not admissible to them – If any event attracts Central GST, it would also  attract  State GST and from this it naturally flows that if ITC of State GST is not admissible, ITC of Central GST should also not be admissible – Crux of the matter is that for a person registered in Rajasthan, Central GST or Central tax is a tax levied u/s 9 of CGST Act on supplies having both location of the supplier and place of supply in Rajasthan – it, therefore, becomes absolutely clear that ITC of the Central GST or Central tax would be available to a person registered in Rajasthan if the location of the supplier and place of supply of the services are in Rajasthan – that is, ITC of the Central tax charged from the appellant (registered in Rajasthan) in Haryana for procuring services of short term accommodation (hotel) is not available to them as in this case both the location of the supplier and place of supply of the services are in the State of Haryana – AAR ruling upheld and appeal dismissed: AAAR

Appeal dismissed

(See Full Text of Judgment : 2019-TIOL-65-AAAR-GST )

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