TMI Blog2023 (1) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... on dealers - scope of Advance Ruling. HELD THAT:- The Applicant is into supply of fresh and semi processed meat products like chicken, Mutton, fish, pork and all types of packed cold cut, spices and masala powder. The Applicant is apparently into trading of both taxable and exempted goods - the Applicant wants to know the percentage of input tax credit to be claimed in view of the nature of their business. Since the Applicant is involved in the supply of both taxable and exempted supplies, the Applicant has to avail the input tax credit proportionately in terms of section 16, 17 of CGST Act 2017 read with Rule 42 of CGST Rules 2017; wherein the procedure to be followed is clearly mentioned. What will be the GST consequences if we pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the following questions:- i. What percentage of GST input tax should be claimed for our nature of business as mentioned above for the 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 for the following other general goods purchased for carrying on our business.- a) Packing material b) Printed material c) Capital goods like cutting machine, weighing scale, refr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 8. The Applicant is into supply of fresh and semi processed meat products like chicken, Mutton, fish, pork and all types of packed cold cut, spices and masala powder. The Applicant is apparently into 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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