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2018 (11) TMI 606 - AAR - GSTMaintainability of Advance Ruling application - scope of section Section 97 (2) (d) of CGST Act, 2017 - CENVAT credit of Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017, credit not claimed earlier - VAT paid on Capital Goods purchased prior to July 1st 201 7 on which Input Tax Credit has not been claimed earlier - Held that:- This authority is of the opinion the questions sought by the applicant in their application do not fall under the ambit of Section 97(2)(d) of CGST Act, 2017. Ruling:- The subject application filed by the applicant firm i.e M/s. NSL Mining Resources India Private Limited is beyond the jurisdiction of this authority, as it is beyond the domain of Sub-section 2 of Section 97 of CGST Act, 2017 and APGST Act, 2017.
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