9911796707
TMI Blog2018 (11) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... India Private Limited is beyond the jurisdiction of this authority, as it is beyond the domain of Sub-section 2 of Section 97 of CGST Act, 2017 and APGST Act, 2017. - Order/AAR/AP/04(GST)/2018 in Application No. AAR/10(GST)/2018 - - - Dated:- 26-6-2018 - SRI. J.V.M SARMA AND SRI. AMARESH KUMAR MEMBER Present for the Applicant: Dasari Nageswara Rao K. Sivaram Present for the Jurisdiction Officer: Remarks Receivied through mail Note: Under Section 100 of the APGST Act 2017, an appeal against this order lies before the appellate authority for advance ruling constituted under section 99 of APGST Act 2017, within a period of 30 days from the date of service of this order. 1. M/s. NSL MINING RESOURCES INDIA PRIVATE LIMITED, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal officer, this authority conducted a personal hearing on 21st May 2018. The applicant firm represented through their authorized representative, they attended for the personal hearing and made submissions on the issues raised by them and requested the members of the authority for one more opportunity for personal hearing. Accordingly, the authority conducted 2nd personal hearing on 25th June 2018, and made submissions on the issues. 5. The applicant firm, in their written submissions submitted that... The applicant firm is engaged in procuring low grade iron ore from third party miners, upgrading the quality of iron ore by beneficiation process and sells the upgraded iron ore. Beneficiation is the process that improves the economic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in relation to a registered 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. Since, the transitional credit is carried forward as Central tax and State tax, the same will be covered under input tax credit. d) They contended that without prejudice to the above 97 (2) (d) of CGST Act,2017 allows for question relating to admissibility of input tax credit of tax paid or deemed to have been paid. Since the transitional credit is allowed as CGST and SGST credit, the tax paid in respect of such transition credit shall be deemed to have been paid under GST, and therefore the query relating to the admissibility of transitional credit is rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating credit of input tax paid in GST e. Interpretation that input tax credit does not include transition credits would lead to an anomaly since none of the provisions of the GST law relating to input tax credit including payment of tax, assessment, penalty etc can apply to such credits. Further, exhibited an advance ruling given by the Authority for Advance Rulings for the State of Uttarakhand, and contended the application is admissible and claimed credit is eligible as per the provisions of CGST / APGST Act,2017. 8. On careful examination of the material on record, and the submissions made by the applicant firm, along with the statutory provisions, this authority is of the opinion... a) The definition referred for In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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