TMI Blog2021 (8) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant's own account for furtherance of business under Section 17 (5) (d) of the CGST/SGST Act, 2017. - AAR No.09/AP/GST/2021 - - - Dated:- 25-2-2021 - SRI. D. RAMESH, AND SRI. A. SYAM SUNDAR, MEMBER Represented by : Ms. Rajeshwari ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority: The applicant seeks clarification whether he can avail Input Tax Credit on the following goods purchased on his own account for furtherance of his business? 1. PVC Ghamela, Insulation Tape, AG-4 Grading Machine, Led Torch Light, AG-4 Cutting wheel, Tarpaulin Sheet, Binding wire, Suction Hose Pipe, Auto Level Stand, Leveling Staff 5mtrs 5 folds, Steel Tape, Safety Helmet, Safety Shoes etc. on which GST@18% is paid. 2. Wood cutting wheel etc. on which GST@12% is paid. 3. Cotton Yarn Waste Cloth etc. on which GST@ 5% is paid. 4. Cement on which GST@28% is paid. On Verification of basic information of the applicant, it is observed that the applicant is under Central jurisdiction, i.e. Superintendent, G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the following, namely:- (a)........... (b)............ (c)............ (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Explanation .-- For the purposes of clauses (c) and (d), the expression Construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; Section 17 sub-section (5) Clause (d) restricts input tax credit of goods and services used by a person for construction of an immovable property (except plant and m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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