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TMI Blog2018 (6) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... h is paid under the Act other than the Acts referred in the definition of input tax under CGST. The question sought do not fall under the ambit of Section 97(2) (d) of the CGST Act 2017. The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST Act' 2017. Therefore, the application is not admitted under Section 98(2) of the CGST Act' 2017. - AAR/04(GST)/2018 - AAR/AP/01(GST)/2018 - Dated:- 28-3-2018 - Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member) ORDER: 1. M/s SINO RESOURCES , Door No. 10-1-47, 4D, 4th Floor, Dutt Island Building, Sripuram, Vishakhapatnam (hereinafter also referred as an applicant ), having GSTIN 37CU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed also that the CENVAT credit of any duty specified in sub-rule (1) shall not be utilized for payment of the clean energy Cess leviable under section 83 of the Finance Act 2010 and also submitted that as the clean energy Cess payable is not eligible for giving credit under the existing taws prior to the introduction of APGST Act'2017 the transitional credit on clean energy Cess payable under the APGST Act, 2017 does not arise . 3.1 A Personal Hearing was given to the applicant/jurisdictional officer on 19.02.2018, for the purpose of admission of the application so filed before the authority. The same was attended by Authored representative Shri. P.Srinatha (Advocate). During the course of P.H., the authorized representative su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; (d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective Stale Goods and Services Tax Act; or (e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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