TMI Blog2019 (8) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... tra-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 charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivate Limited Company holding GSTIN 08AAEC11271Q1Z6 in the State of Rajasthan. The Appellant is engaged in development, designing and trading in all types of computer software. They are engaged in export of software as well. 4. The Appellant procures various Goods or Services for the purpose of trading and export both within the State of Rajasthan and outside the State of Rajasthan. The Appellant claims the credit of taxes paid on Goods and Services, which are used in the course or furtherance of business and the place of supply of such Goods/Services is the State of registered place of business i.e. Rajasthan. 5. In case of procurement of inward supplies from other States, at times, supplier charges Central GST State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State GST and Central GST 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, Input tax credit of Central Tax paid in Haryana is not available to the Applicant/ Appellant. Grounds of Appeal 10. Being aggrieved, the Appellant has filed the subject appeal wherein they have inter alia contended that :- (i) whether in the facts and circumstances of the case and in law, is it justified by the AAR to interpret the law by giving preamble of CGST Act, 2017 for levy of GST whereby the Applicant/Appellant has asked question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submitted a written brief at the time of PH and reiterated the submissions mentioned therein. Discussion and Findings 12. We have carefully gone through the Appeal papers filed by the Appellant, the Ruling of the AAR, as well as oral submissions made by the authorised representative(s) of the Appellant, at the time of Personal Hearing held on 02.05.2019. We find that the Appellant had requested for Ruling on whether the input tax credit (hereinafter referred to as ITC also) of the Central GST paid by them in the State of Haryana is admissible to them or not? 13. The Rajasthan Authority for Advance Ruling, Goods and Service Tax, Jaipur (AAR) in its Ruling No. RAJ/AAR/2018-19/30, dated 09.01.2019 = 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the sake of convenience. On. 16(1) - Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. 16. After going through the Section 16(1) above, which allows credit of input tax to a registered person, subject to conditions and restrictions, it is necessary to know what input tax is. The term input tax has been defined in Section 2(62) which is also being reprodu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of services . The Section is being reproduced for the sake of convenience :- 8(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply: Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit. 19. From above we find that 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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