TMI Blog2020 (9) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... four corners of issues defined for seeking advance ruling under Section 97(2) ibid. Hence the application does not hold ground to be admitted on this count. It is important to mention here that Deputy Commissioner, Commercial Tax, Sagar Division Madhya Pradesh had already decided the issue of getting credit of Entry Tax in TRAN-1 in his order dated 24.02.2020 in the applicant s case of Entry Tax Act pertaining to period 01.04.2017-30.06.2017. Proviso to Section 98 (2) of the GST Act 2017 - HELD THAT:- The applicant had not only raised this particular issue, in respect of which Advance Ruling is sought vide application under consideration, before the jurisdictional officers but also the issue has been already decided in the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted comments on the instant application. It is submitted in the letter that it is amply clear that Advance Ruling Provisions is applicable to the applicant on the matter or on question specified in sub-section (2) of section 97 or sub-section (11) of Section 100 of the CGST Act in relation to supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. On the other hand, Entry tax is an Additional tax levy whereby states will be allowed to collection tax of one percent over and above the normal GST for the goods that enter the State. This is imposable for the maximum period of 2 years. Thus from the above it appears that the Entry Tax collected by the MP Government would not be covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 140, specify separately the details of stock held on the appointed day; (c) in the case of a claim under sub-section (5) of section 140, furnish the following details. namely:- (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services: and with the help of CGST rule and conditions which is clearly explained that the entry tax in the case of said condition (c) (iv) is applicable than why not allowed under SGST (MPGST). 7. DISCUSSIONS AND FINDINGS - 7.1. We have carefully considered the facts put up before the Authority by way of written submission and also those placed during the course of personal hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or results in a supply of goods or services both, within the meaning of that term. 7.5. A plain reading of Section 97(2) of GST Act clearly implies that the any question relating to Input Tax in TRAN-1. which falls under transitional provision, shall be out of purview of Advance Ruling. Admissibility of input tax credit, as given in section 97(2) of GST Act relates to input tax credit as defined in Section 2(63) of GST Act 2017 read with Section 2(62) ibid and not the Input Tax in TRAN-1 carried forward in TRAN-1. which categorically pertains to pre-GST regime. Thus, we find that the question placed before us does not fall within four corners of issues defined for seeking advance ruling under Section 97(2) ibid. Hence the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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