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TMI Blog2020 (1) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017, an 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 spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm 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 APPLICANT: * The applicant is a private limited company engaged in hotel industry. The applicant is registered with the GST department in Raja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of architects, engineers, designers, labour contractors etc. for the construction of the hotel. The applicant will have to pay GST on the procurement of such goods and services from suppliers registered under GST. * That with effect from the commencement of operations of the hotel, the hotel will be providing services including hotel accommodation, restaurant service, renting of hotel spaces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur, Rajasthan 302039) has submitted her comments vide letter dated 18.11.2019 which can be summarized as under: "Input tax credit of input and input services used in construction of hotel for which output supply is taxable will not be available in reference to Section 17(5)(d) of GST Act, 2017." 5. FINDINGS, ANALYSIS & CONCLUSION: The applicant has requested for withdrawal of the advance ruli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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