TMI Blog2019 (2) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... e No. 02 of 2019 Order No. 43/WBAAR/2018-19 - - - Dated:- 26-2-2019 - SHRI SYDNEY D SILVA, AND SHRI PARTHASARATHI DEY, MEMBER Applicant s representative heard: Shri Nikhil Jha, FCA Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18, as evident from the submitted Invoice No. INV19A001475 dated 22/11/2018 of M/s Supreme Co Pvt Ltd (GSTIN: 19AACCA7232K1ZK). The amended provisions of the GST Act that the Applicant refers to have come into effect from 01/02/2019 vide Notification No. 2/2019-CT dated 29/01/2019. Section 17(5) of the GST Act, as it stood prior to the amendment, is, therefore, relevant. Eligibility for claiming input tax credit under section 16(1) is subject to the provisions of law at the time of occurrence of the taxable event, irrespective of when the claim is made. Second proviso to section 17(5)(b) of the GST Act, as it stands post amendment effective from 01/02/2019, is not applicable to a transaction made in November 2018. Section 17(5) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods or services or both or as an element of a taxable composite or mixed supply; and (iv) travel benefits extended to employees on vacation such as leave or home travel concession; (c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant and machinery) on his own account including when such goods or services or both are used in course or furtherance of business. Explanation For the purpose of clauses (c) and (d), the expression construction includes recons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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