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2023 (1) TMI 1165 - AAR - GSTPercentage of GST input tax - GST paid for the shop on commercial rent to landlord - GST paid on commission to Dunzo and Swiggy for ecommerce online service - GST paid on service charges charged by paytm - GST paid on service charges charged by Banks - Packing material - Printed material - Capital goods like cutting machine, weighing scale, refrigerators, computers and hardware and software goods - GST consequences if goods purchased from unregistered and composition dealers - scope of Advance Ruling. HELD THAT:- The Applicant is into supply of fresh and semi processed meat products like chicken, Mutton, fish, pork and all types of packed cold cut, spices and masala powder. The Applicant is apparently into trading of both taxable and exempted goods - the Applicant wants to know the percentage of input tax credit to be claimed in view of the nature of their business. Since the Applicant is involved in the supply of both taxable and exempted supplies, the Applicant has to avail the input tax credit proportionately in terms of section 16, 17 of CGST Act 2017 read with Rule 42 of CGST Rules 2017; wherein the procedure to be followed is clearly mentioned. What will be the GST consequences if we purchased goods from unregistered and composition dealers? - Scope of Advance Ruling - HELD THAT:- This question is not covered under the issues referred to in section 97(2) of CGST Act 2017, in respect of which an applicant can seek Advance Ruling and hence this Authority refrains from giving any ruling.
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