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TMI Blog2019 (12) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s Vinayaka Constructions, D.No 1-277, Venu Gopal Swamy Temple, Ubalanka, Ravulapalem, East Godavari District-533237 (hereinafter referred to as the Applicant) is a works contractor executin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that the applicant falls under Centre jurisdiction, i.e. Superintendent, Ravulapalam Range CGST Division Rajamahendravaram. Accordingly, the application has been forwarded to the jurisdictional officer and also a copy marked to the State tax authorities to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017. In response, no remarks are received from the jurisdictional officer concerned regarding whether there are any proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Record of Personal Hearing: Sri Godavari Srinivas, the authorized representative of the applicant failed to attend the Personal Hearing on 23.10.2019 and filed for adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have examined the issues raised in the application i.e. eligibility of ITC for the stated works, as governed under the provisions of respective GST Acts. We find that the applicant is providing work contract service under Section 2(119) of the CGST Act 2017, for construction of road ''Penugonda to Munamarru" in Penugonda Mandal of Achanta Assembly Constituency, West Godavari District and the issue to be clarified is whether they are restricted to claim input Tax Credit in terms of clause (c) or (d) of sub-section 5 of section 17 of CGST ACT, 2017 Section 17 (5) (C) of CGST Act 2017: Input Tax credit shall not be available in respect of the following namely: "works contract services when supplied for construction of an immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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