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TMI Blog2020 (9) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST Act and MPGST Act are identical, except for certain provision. Therefore, unless a specific mention of the provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - 3.1 The applicant is engaged in manufacturing of high class bidi number 207. 4. QUESTION RAISED BEFORE THE AUTHORITY - 4.1. Is Entry Tax allowing under Tran-I provision of MPGST? 5. DEPARTMENT VIEW POINT - The Joint Commissioner, CGST & Central Excise, Commissionerate Bhopal, vide his letter F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision and as per Tran-1 formal available at GST Portal and vide column no.7 C " Amount of VAT and Entry Tax paid on inputs supported by invoices / documents evidencing payment of tax carried forwards to electronic credit ledger as SGST/ UTGST under sections 140 (3), 140(4)(b) and 140(6)" which is clear" showing that Entry Tax credit allowed to carried forwards into electronic credit ledger as SGST on input held in stock and inputs contained in semi finished or, finished goods held in stock on the appointed day. 6.3. In the same reference we would like to inform you accordingly that:- As per Rule 117 (2) every declaration under sub-rule (1) shall- (b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertinent to refer to Section 98(2) of the GST Act 2017, which reads as under - 7.4. As per Section 97(2) of GST Act the question on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any goods or services or both: (b) applicability of a notification issued under the provisions of GST Act: (c) determination of time and value of supply of goods or services or both: (d) admissibility of input tax credit of tax paid or deemed to have been paid: (e) determination of the liability to pay tax on any goods or services or both: (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services both amounts to or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7.8. Now having regard to the Proviso to Section 98 (2) of the GST Act 2017, we are of firm opinion that 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's Entry Tax Act case for the period 01.04.2017-30.06.2017. 7.9. In view of the above, when the question raised before us has already been decided. We do not find any reason to tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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