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2023 (3) TMI 1319 - AUTHORITY FOR ADVANCE RULING, RAJASTHANScope of Advance Ruling - Availability of ITC - GST charged by the hired work contractors against construction, of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not - Section 17(5) of GST Act 2017 - HELD THAT:- Availment of ITC on services depends so many factors viz type and nature of services, condition of services supplied etc. Availment of ITC without specific details cannot be generalized and ruling cannot be given in absence of particular services. s per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, and “Authority” means the Authority for Advance Ruling, constituted under Section 96 - the question on which advance ruling is sought is vague in nature. Applicant is going for setting up a plant and without knowing the nature of construction categorically; it's not possible to give ruling unless and until details are not provided. Applicant has not provided the details as asked to his authorized representative during PH. The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.
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