9911796707
TMI Blog2019 (8) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. * At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or services or both; * Further, the applicant being a registered person (GSTIN is 08AAHCG1114B1ZA as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE AP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for that product. The applicant considers above said goods as his expenses and avails input tax credit. 2. OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: * Classification of any goods or services or both; * Admissibility of input tax credit of tax paid or deemed to have been paid; * Determination of the liability to pay tax on any goods or services or both; 3. PERSONAL HEARING In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and on the basis of document available with this office, it is not clear what goods and/or services they are getting to provide the services they are getting to provide the services, hence the admissibility of ITC cannot be commented upon. * The applicant is liable for payment of GST on the gross amount received by them on the services provided. 5. FINDINGS, ANALYSIS & CONCLUSION: * Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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