2019 (1) TMI 1492

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..... ust the ITC of Tamil Nadu GST for payment of IGST, whereas he is not registered in Tamil Nadu? Advance Ruling is admissible on this question under Section 97(2)(d) of the CGST/WBGST Act, 2017 (hereinafter collectively called "the GST Act" and includes reference to any other State GST Act). The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant is a supplier of Event Management Services who organises events on behalf of clients and, for this purpose, books conferen .....

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..... edit (ITC). 4. "Place of supply'' has been defined in Chapter V of the IGST Act, 2017. Here, the Applicant, registered in West Bengal, is charged CGST & SGST in states where they are not registered, say, Tamil Nadu for booking hotels, banquet halls and on food by the supplier of that state. In terms of Section 12(3) & (4) of the IGST Act, 2017, the place of supply will be the location of the hotel, banquet hall or restaurant, where the services are actually performed; in this case, Tamil Nadu. Hence, in this case, the suppliers in Tamil Nadu have rightly charged CGST & SGST on the invoices, since all the transactions are intra-state. 5. The main issue to be determined in this Advance Ruling is, whether the Applicant registered in West Ben .....

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..... s the GST charged on inter-state supplies. As input tax and its credit are always linked with whether the person is registered or not, the two components of GST paid on inward intra-state supply in Tamil Nadu could have been taken credit of, if only registration is taken in Tamil Nadu under Section 25(1) of the GST Act and is regarded as "distinct person" within the meaning of Section 25(4) of the GST Act. The architecture of the GST Act is such that even if a person is registered in different states all such registrations will be treated as distinct persons, and input tax in the credit ledger of one such person is not transferable to the credit ledger of another. If the person is not registered in a particular state, the tax paid on the i .....

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