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TMI Blog2024 (6) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... n though his service is exempted? - HELD THAT:- This question of chargeability on inward supply of services appears to be not maintainable in view of the Section 95 (a) of the CGST Act, 2017. As per the said section, 'advance ruling' means a decision provided by the Authority or the Appellate Authority (or the national appellate authority) to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 (or of section 101 C), in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant - In the instant case, no supply in respect of renting/hiring of vehicles is undertaken or proposed to be undertaken by the Applicant. So, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge Mechanism. Even though his service is exempted. (b) If the answer to question above is yes , whether the Applicant being a Goods Transport Agency, be able to claim the Input Tax Credit in terms of Section 16 of GST Act 2017, (hereinafter to be refer as CGST/OGST Act), on the basis of suppliers invoices 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST 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 OGST Act. 2.0 Submission of the Applicant 2.1 The Applicant M/s. EFC Logistics India Pvt Ltd, Office at Mahatab Road, Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eria re-iterated the submission already furnished in the application filed for advance ruling. The Revenue has neither submitted its comments nor appeared for personal hearing. 4.0 we have gone through me advance ruling application, questions on which advance ruling has been sought and the Applicant's interpretation of law and/or facts, as the case may be, in respect of the questions asked. 4.1 The Applicant is a Goods Transport Agency (GTA) who provides service in relation to transport of goods by road and issues consignment note. The Applicant has sought ruling in respect of the following questions:- (a) Whether the supplier, being the owner of the vehicle itself, can charge GST on rental/hiring services under the Forward Charge Mecha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit.- (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person . As per Section 16 (1) of the Act, every registered person is entitled to take ITC charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business. In the present case, it is seen that the Applicant is engaged in providing transport service and opted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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