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TMI Blog2024 (2) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... on raised by the applicant about State Tax due , is related to RIPS Scheme, 2019 of Government of Rajasthan and also of procedural nature, it is not covered in Section 97(2) of GST 2017. Thus the application does not qualify for advance ruling under GST Act, 2017. - MAHIPAL SINGH AND MAHESH KUMAR GOWLA, MEMBER Present for the Applicant : Shri Gopal Mundra, CA and Shri Ashok Somani, CA Note 1: 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. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. F.12(39)FD/Tax/2019-97 dated 17.12.2019 regarding Rajasthan Investment and Promotion Scheme, 2019 (RIPS 2019) wherein Para No. 2 (lxxxiv) defines State tax due and deposited as under: State Tax due and deposited means. (a) the amount of State Tax (SGST) paid through debit in the electronic cash ledger account maintained by the enterprise in terms of sub-section (1) of section 49 of the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017) after utilization of the available amount of input tax credit of the State tax (SGST) and Integrated tax (IGST); and/or (b) the amount of VAT and CST which have become due and have been deposited by the enterprise, as applicable, related to the period for which benefits under the scheme has been claimed; In view of the above definition, the question arises as to whether the tax payable under RCM in terms of Notification issued u/s 9(3) of GST Act, 2017 is State Tax due under SGST Act, 2017 or not. Because, in respect of the period 01.01.2023 to 31.03.2023, the applicant has filed incentive/subsidy claim, against which the department has reduced the subsidy for RCM due and deposited. On reduction of claim, the applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y goods or services or both, as no such goods or service is specified in the application. In this regard, Section 97 (2) of the GST Act reads as under: The question on which the advance ruling is sought under this Act shall be in respect of: a. classification of any goods or services or both; b applicability of a notification issued under the provisions of this Act; c. determination of time and value of supply of goods or services or both; d. admissibility of input tax credit of tax paid or deemed to have been paid; e. determination of the liability to pay tax on any goods or services or both; f. whether applicant is required to be registered; g. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. However the applicant co-related and gave the relevance of Rajasthan Investment and Promotion Scheme-2019 (RIPS-2019) for the question raised for ruling. The term State Tax due and deposited is derived from RIPS Scheme-2019 issued by Government of Rajasthan vide Notification dated 17.12.2019. The Applicant has intermingled the question raised for ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 9(3) of GST Act, 2017. 3.2 The applicant seeks ruling whether tax payable under RCM in terms of Notification Issued u/s 9(3) of GST Act 2017 is State Tax due under SGST Act, 2017 or not. In this regard, the definition of aggregate turnover provided under Section 2(6) of GST Act, 2017 reads as under: aggregate turnover means the aggregate value of all taxable supplies ( excluding the value of inward supplies on by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess 3.3 On combined reading of both the aforesaid provisions of Section 2(6) read with Section 9(3) of CGST Act, 2017, it is clear that it is not the actual liability of the recipient, but it has been shifted from the supplier to the recipient. It is the special arrangement by the Central/State Government to curb tax evasion and enhance tax compliance. 3.4 In view of the above definition, it is clear that the inward supplies on which the recipient is required to pay tax under RCM (Reverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of GST Act, 2017, it is clear that the Authority for Advance Ruling can provide rulings on various matters, including the classification of goods or services, the applicability of a notification issued under the Act, the liability to pay tax on a particular transaction, and the determination of time and value of supply, and the clarification sought by the applicant is not related to the ascertainment or determination of liability to pay tax on any goods or services or both, as no such goods or service is specified in the application. 4.3 The applicant has sought ruling with reference to the RIPS Scheme-2019. There is no term State Tax due under GST Act, 2017. The applicant, at one hand, is giving relevant facts of RIPS Scheme-2019 and on the other hand, seeks advance ruling under GST Act, 2017. 4.4 Since the question raised by the applicant about State Tax due , is related to RIPS Scheme, 2019 of Government of Rajasthan and also of procedural nature, it is not covered in Section 97(2) of GST 2017. Thus the application does not qualify for advance ruling under GST Act, 2017. 5. In view of the foregoing, we rule as under: - RULING The subject application for advance ruling made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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