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2019 (2) TMI 918 - AAR - GSTInput tax credit - admissibility of credit to the applicant who is registered in Rajasthan State, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan and Central Tax paid in Haryana - Held that:- IGST is payable in the case of inter-state supply of goods and services. It is observed 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 were provided and consumed. As the supplier of services and place of supply both are outside the state of Rajasthan, hence, Input tax credit of Central Tax paid in Haryana is not available to the applicant.
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