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TMI Blog2019 (2) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... the state of Rajasthan, hence, Input tax credit of Central Tax paid in Haryana is not available to the applicant. - ARN No. RAJ/AAR/2018-19/30 - - - Dated:- 9-1-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Jatin Harjai (Authorised Representative) Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s. IMF Cognitive Technology Private Limited {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (d) and it is given as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dation (i.e. hotel) in Haryana, the supplier (i.e. hotel) normally charges of CGST SGST of that state, due to the reason of place of supply being in the state of supplier. e. That, the eligibility for input tax credit inferred by the provision of sub sec. (1) of sec. 16 of CGST Act, 2017. It is worthwhile to produce Sec. 16(1) for ready reference: 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 electronic credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and vendors. 2. OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Applicant has sought ruling to be pronounced under section 97 (2) (d) of the CGST Act 2017, on the following questions: a. Whether the input tax credit of Central Tax paid in Haryana be available to the applicant who is registered in Rajasthan State, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan? 3. COMMENTS OF JURISDICTIONAL OFFICER: The jurisdictional officer's comments are as under:- In my opinion there is no separate provision (not even mentioned in section 17 (5) in CGST Act, 2017 which debars from eligibility from input tax (being CGST) paid on hotel services in the state of Haryana. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant case the applicant who is registered in state of Rajasthan has availed and consumed accommodation services provided by a hotel located outside the state of Rajasthan. Therefore, it is observed that in the GST regime SGST and CGST charged for the services provided and availed in a state would be eligible for ITC within that particular state where such services were provided and consumed. As the supplier of services and place of supply both are outside the state of Rajasthan, hence, Input tax credit of Central Tax paid in Haryana is not available to the applicant. 6. In view of the foregoing, we rule as under:- RULING Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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