9911796707
TMI Blog2023 (1) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... TION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Meat Mart Unit of the New Bangalore Ham Shop, Shop No.9, No.528, Sarjapur Main Road, Bellandur Gate, Amblipura Village, Bengaluru Urban-560103 (hereinafter referred to as The applicant), having GSTIN 29AASFM7858C1ZM have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following services received from our service providers.- a) GST paid for our shop on commercial rent to landlord. b) GST paid on commission to Dunzo and Swiggy for ecommerce online service. c) GST paid on service charges charged by paytm. d) GST paid on service charges charged by Banks. ii. What percentage of GST input tax should be claimed for our nature of business as mentioned above f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GS HELD ON 10.11.2022 5. Shri B.K. Srinivas, Advocate and Duly Authorised Representative appeared for personal hearing proceedings held on 10.11.2022 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 6. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to trading of both taxable and exempted goods. In view of this the applicant has sought advance ruling in respect of questions mentioned in Para 3 mentioned supra. 9. Now we proceed to consider and examine the questions one by one. In both the questions 1 and 2 mentioned in para 3, it seems that the Applicant wants to know the percentage of input tax credit to be claimed in view of the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 16 and 17 of CGST Act 2017 read with Rule 42 of CGST Rules 2017. ii. Input tax credit has to be availed in terms of section 16 and 17 of CGST Act 2017 read with Rule 42 of CGST Rules 2017. iii. This question is not covered under the issues referred to in section 97(2) of CGST Act 2017, in respect of which an applicant can seek. Advance Ruling and hence this Authority refrains from giving any r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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