9911796707
TMI Blog2020 (1) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... d the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/S T & D Electricals, S-1/8, RIICO Shopping Complex, Road No. 1, VKIA, Jaipur, Rajasthan 302013 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (d)&(f) given as under: d. Admissibility of input tax credit of tax paid or deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STIONS ON WHICH THE ADVANCE RULING IS SOUGHT: a. Whether separate registration is required in Karnataka State, and if yes, therefore address proof whether agreement would suffice because nothing else is with the assessee and service recipient will not provide any other proof? b. If registration is not required in Karnataka State, then if we purchase goods from dealer of Rajasthan and want to ship goods directly from dealer(Rajasthan) to township at Karnataka then whether IGST would be charged from us or CGST and SGST by the dealer? c. What document would be required with transporter to transit/ ship material at Karnataka site from dealer of Rajasthan, in case registration is required and not required? 3. PERSONAL HEARING In the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers goods to recipient C at the direction of third person B, the goods will be deemed to have been received by B and the place of supply shall be the place of B. Therefore, even if the goods were moved by A in Rajasthan to C in Karnataka, they would be deemed to be received by B in Rajasthan and therefore CGST + SGST would be charged by A. The reason for this determination is that tax should follow the commercial transaction to avoid any loss of credits. In the commercial world, there would be a second sales transaction between B and C which would attract IGST so that both B and C can claim GST credit and keep the GST chain unbroken. 5. FINDINGS, ANALYSIS & CONCLUSION: * While going through the submissions made by the applicant we observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
