TMI Blog2023 (8) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the applicant and help the applicant in planning about GST liability on activities well in advance along with proper interpretation and understanding of tax laws thus the question which is related with procedure is out of scope of the ruling for Authority for Advance Ruling (AAR) which also not covered in Sec 97(2). Whether, ITC is eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services? - Whether, as per Notification No. 13/2017-Central Tax, dated June 28, 2017; time period of 60 days provided under section 56 of the CGST Act, 2017 is for the period from the date of filing application for refund to the date of credit of the refund amount in taxpayer's bank account? - HELD THAT:- As per sec 16 (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electroni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services as the same is admissible in accordance with the section 16(1) read with section 17 (5)(d) of the CGST Act, 2017 read with the explanations. As the plant and machinery is intended to be used by the taxpayer for manufacturing of glasses and for such manufacturing activity structural support is must otherwise machine cannot run, therefore, the subject ITC should be eligible. A common head office can be used for more than one taxpayer under GST having separate factory addresses and each applicant is not required to be registered at separate head office, because in GST law it is nowhere specified that every applicant of GST registration is required to have separate head office. For an instance X has 2 separate businesses 'A' 'B' which are running under a proprietorship and company and he is the proprietor in 'A' and director under 'B'. Factories of business 'A' and 'B' are situated at different locations but head office of both the businesses is common where from 'X' opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 is for the period from the date of filing application for refund to the date of credit of the refund amount in taxpayer's bank account? D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 06 -04.2023. Adv. Shri Ravi Gupta, Authorized Representatives appeared for personal hearing. He reiterated the submission already made in written submission. He also stated for additional written submission. He also stated that he will submit the details of registration, ITC being availed and details of procedure being followed at present by applicant on all three questions since registration. Adv. Shri Ravi Gupta, submitted additional submission vide letter dated 13.04.2023 which are as under- As enquired during the personal hearing by your good self we state that effective date of registration of the applicant under GST was 01/03/2022 and return filing status is as per the screenshot attached herewith and marked as ANX-1. Whereas, we want to draw attention of your good self on the relevant provisions of the statue as reproduced hereunder: Definition of advance ruling given under clause (a) of section 95 of the CGST Act, 2017: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is being undertaken or proposed to be undertaken that may be very well subject matter of the advance ruling as the law nowhere debars that once the activity is undertaken that can never be subject matter of the advance ruling unless the question raised in the application is already pending or decided in any proceedings in the case of the applicant. That the decision passed in the matter of M/s Shri Vinayak Buildcon - 2022-VIL-47-AAAR - Rajasthan and in the matter of M/s Sutherland Mortgage Services INC - 2020-VIL-102-KER - High Court of Kerala; also clarifies the scope of advance ruling in consonance to above submission. That as per Constitution of India we are governed by the rule of law and in consonance to the same fundamental principle; the provisions of chapter XVII of the CGST Act, 2017 are framed; which prescribes the specific provision of passing any advance ruling based on the relevant provisions of the law but not on the basis of presumption and assumption. The third limb of the principles of natural justice also prescribes that a judgment/ruling should be speaking in nature and based on the particular provisions of the law. That with regard to the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uilding or any other civil structure; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. Thus, as questioned by the applicant, Input Tax Credit of GST paid on the inward supply of structural support of plant and machinery which is used for making outward supply of goods/ services is admissible to the extent of provisions/ conditions laid down in Section 16 and 17 of the CGST Act, 2017. Whether, a common head office can be used for more than one taxpayer under GST having separate factory addresses or each applicant is required to be registered with separate head office? Ans --The Chapter VI of the Central Goods and Services Tax Act, 2017 deals with provisions related to registration which includes Section 22 to 30 thereunder. As per the said provisions, every person liable to be registered under Section 22 or section 24 of the Act ibid shall apply for GST registration. The expression 'person' is defined under Section 2(84) of the act ibid which include- an individual; a Hindu undivided Family; a company; a firm; a Limited Liability Partnership; an association of persons or a body of indivi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;place of business' or not. On the basis of available facts, it is stated that a place which qualifies conditions enumerated in definition of 'place of business' can be used in obtaining GST registration by any person. Whether, as per Notification No. 13/2017-Central Tax, dated June 28, 2017; time period of 60 days provided under section 56 of the CGST Act, 2017 is for the period from the date of filing application for refund to the date of credit of the refund amount in taxpayer's bank account? Ans - The Section 56 deals with the provisions related to interest on delayed refunds which is re-produced as detailed below: * Section 56. Interest on delayed refunds- if any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent. As may be specified in the notification issued by the Government of the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the RGST Act 1) We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral and written submissions made at the time of hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. We would like to discuss the submission made by applicant and will take up the above question for discussion one by one. 2) As per written submission made by the applicant M/S Uvee Glass Private Limited, 26-A, Akar Tower B, First Floor Old RTO Road, Bhilwara, 311001 Rajasthan(hereinafter referred to as applicant ), The applicant is intended to start process to make the glasses, toughened/reflective/laminated/secured/low e glass etc.. The question of law raised by the Applicant are - ((i) Whether, ITC is eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible to take ITC on the inward supply used in the course or furtherance of his business but there is certain restrictions under Sec 17 of Act, which are as under-: (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Explanation.- For the purposes of clauses (c) and (d), the expression construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalization, to the said immovable property. Explanation .-For the purposes of this Chapter and Chapter VI, the expression plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes- (i) land, building or an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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