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2019 (8) TMI 1084 - AAAR - GSTInput tax credit - Central Tax paid in Haryana - Applicant registered in Rajasthan State - Territorial Jurisdiction - location and place of supply - Challenge to AAR decision - HELD THAT:- The credit of input tax is admissible to a registered person, subject to conditions and restrictions, and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GST levied under Section 9 of the CGST Act. After going through the Section 9(1), it is found that the Central GST is a tax levied on all intra-State supplies of goods or services or both Going ahead, Intra-state supply of service, as per Section 8(2) of the Integrated GST Act, 2017 means supply of services where the location of the supplier and place of supply of services are in the same State. Thus crux of the matter is that for a person registered in Rajasthan, Central GST or Central tax is a tax levied under Section 9 ibid on supplies having both location of the supplier and place of supply in Rajasthan. At this point it 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. Thus, ITC of the Central tax charged from the Appellant in Haryana 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 - appeal dismissed.
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