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TMI Blog2021 (8) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Karthikeya Projects (hereinafter referred to as applicant), registered with the GSTIN No.37BWKPK7826F1Z6 under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: The applicant, M/s. Karthikeya Projects is a sub-contractor providing works contract service. The applicant entered into an agreement with M/s. Anukar Projects P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant, it is observed that the applicant is under Central jurisdiction, i.e. Superintendent, Gajuwaka Range, Visakhapatnam CGST Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the State Tax authorities to offer their remarks as per the Sec. 98(1) of CGST /APGST Act 2017. In response, remarks were received from the State Tax authorities stating that no proceedings were lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 29th October 2020, for which the authorized representative, Ms Rajeshwari attended and reiterated the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an immovable property (except plant and machinery) on his own account. Thus, if a person purchases construction material to provide the constructions services by using the said material, ITC shall not be available. In view of the foregoing, we rule as under. RULING (Under Section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) Question: Whether the applicant can take Input Tax Credit on the following products which were Purchased on his own account for furtherance of his business. 1. PVC Ghamela, Insulation Tape, AG-4 Grading Machine, Led Torch Light, AG-4 Cutting wheel, Tarpaulin Sheet, Binding wire, Suction Hose Pipe, Auto Level Stand, Leveling Staff 5 mtrs 5 folds, Steel Tape ..... X X X X Extracts X X X X X X X X Extracts X X X X
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