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TMI Blog2023 (3) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of services, condition of services supplied etc. Availment of ITC without specific details cannot be generalized and ruling cannot be given in absence of particular services. s per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, and Authority means the Authority for Advance Ruling, constituted under Section 96 - the question on which advance ruling is sought is vague in nature. Applicant is going for setting up a plant and without knowing the nature of construction categorically; it s not possible to give ruling unless and until details are not provided. Applicant has not provided the details as asked to his authorized representative during PH. The subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and RGST Rules 2017 3. The appellant, i.e M/s. Glensky Spirits Pvt. Ltd, C-24C, HSB House, Bhagwan Dass Road, C- Scheme, Jaipur, Rajasthan 302001 has raised the following question for advance ruling in the application for Advance Ruling filed by it. Whether the ITC of GST charged by the hired work contractors against construction, of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief) The applicant submitted that all the above expenditure of construction which relating to foundation of plant and machinery, factory building and other constructions on which plant will be established comes under the definition of 17(5) of GST Act 2017. C. Question(s) on which advance ruling is sought:- Whether the ITC of GST charged by the hired work contractors against construction of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not ? D. Personal Hearings-: 1. In the matter pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he will present all the details of inflow chart and details of work to be executed after twenty days. E COMMENTS OF THE JURISDICTIONAL OFFICER Comments received from the Assistant Commissioner, Circle I, Ward II Zone III, SGST, Jaipur vide letter 952 dated 10.11.2022 are as under: - "plant and machinery apparatus, equipments and machinery fixed to earth by Foundation or structural support that are used for making outward supply of goods or services or both and includes such Foundation and structure support meaning of capital goods for the purpose of ITC has been further clarified accordingly capital good shall include plant and machinery as defined in the explanation to Section 17 of CGST Act and explanation rule 45 of CGST and RGST ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is as under- Section 17 -- Apportionment of credit and blocked credits (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Explanation.--For the purposes of clauses (c) and (d), the expression "construction" includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalization, to the said immovable property; Explanation. - For the purposes of this Chapter and Chapter VI, the expression "plant and machinery" means apparatus, equipment, and machinery fixed to earth by foundation or structural sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We observe that the question on which advance ruling is sought is vague in nature. Applicant is going for setting up a plant and without knowing the nature of construction categorically; it's not possible to give ruling unless and until details are not provided. Applicant has not provided the details as asked to his authorized representative during PH. 6. Hence, the case does not falls under the purview of the Advance Ruling. In view of the foregoing, without going into the merits of the case, we rule as under: - RULING (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017) The subject application for advance ruling made by the applicant is not maintainable and hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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