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TMI Blog2023 (8) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Sri Kalaiselvan Sago Factory, No. 3/213, New Street, Ulipuram Post, Salem -636118. (hereinafter called the 'Applicant') is registered under the GST Vide GSTIN 33ADIFS2496M1ZI. They have sought Advance Ruling on the following question: Availability of GST paid by the applicant at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of not exceeding twenty-five cubic centimetres; twenty-five cube centimetres;" In view of the above we observe that as per Section 17(5)(a) of the Act, Input lax Credit shall not be available on "motor vehicle", unless it is used for specified purpose, viz transport, training etc., listed therein. One very important thing in the said section is the definition of the term ''Motor Vehicle" under GST. It generally take it to mean that all types of vehicles, as nowadays everything is run by motor. But as per Section 2(76) of the Act the expression 'motor vehicle' shall have the same meaning as assigned to it in clause (28) of Section 2 of the Motor Vehicles Act, 1988. We observe that definition in clause (28) of Section 2 of the Motor Vehicles Act, 1988 is an extensive definition which includes all kinds of mechanically propelled vehicles including a trailer. The scope of the Motor Vehicles Act is to bring into its fold all kinds of moving objects plying on the roads under its ambit so as to provide safety measures and regulate traffic. Therefore, any objects which moves on the road by itself requires registration under the Motor Vehicles Act. Now, when we look at that definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than motor vehicles and so long it is used in connection of taxable outward supplies. The HSN for motor vehicle is 8702, 8704 & 8705, whereas the HSN of JCB / Excavator is 8429 & 8430, the recipient is eligible to Input Tax Credit under section 16(1) of GST Act 2017. Subject to condition imposed in section 16(3) and 17(1), 17 (2) of GST Act 2017. 4.0 The Central Jurisdictional Authority, namely, the Salem Commissionerate, had submitted that there were no pending proceedings against the Applicant. The Joint Commissioner (ST), Intelligence, Salem also has stated that no proceeding is pending against the applicant in his jurisdiction. 5.0 Personal hearing was held in digital platform on 12.01.2023, wherein Shri. Dhiyanesh (Authorized representative- AR) appeared for the Applicant hearing virtually and reiterated their submissions already made in the application. AR stated that input tax credit on JCB has already been claimed after three months from AAR application date. He stated that the JCB is being used for shifting goods between tanks. 6.0 We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, submissions/Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles;" Hence, there is a restriction on availment of ITC in respect of motor vehicles and Input Tax Credit is not available on "motor vehicle", unless it is used for specified purposes like transport, training etc. However, we also find that in terms of provisions of Section 2(76) of the CGST Act, 2017, the expression "motor vehicle" shall have the same meaning as assigned to it in clause (28) of Section 2 of the Motor Vehicle Act, 1988. 6.5 The relevant portion of Section 2(28) in the Motor Vehicles Act, 1988 is given hereunder for ease of reference;- "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any ot ..... 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