Breif Issue :
Facts & Issues Involved:
M/s IMF Cognitive Technology Private Limited, Jaipur is a Private Limited Company holding GSTIN 08AAECI1271Q1Z6 in the State of Rajasthan . The Appellant is engaged in development, designing and trading in all types of computer software. They are engaged in export of software as well.
The Applicant/Appellant had sought ruling under Section 97(2)(d) of the CGST Act 2017, on the following question:-
“Whether the input tax credit of Central Tax paid in Haryana be available to the Applicant who is registered in Rajasthan State ?”
Decision:
Thus Advance Ruling rendered by the Rajasthan Authority for Advance Ruling, Goods and Services Tax, Jaipur vide their Ruling No. RAJ/AAR/2018-19/30 dated 09.01.2019, in respect of ITC of the Central GST paid in Haryana, which has been held as “not admissible” to the Appellant. Consequently, the Appeal filed by the Applicant/Appellant i.e. M/s IMF Cognitive Technology Private Limited, Jaipur is not legally sustainable and hence is liable to be dismissed and we hold accordingly.
For detailed AAR Ruling click on link- GIB/RJ/IMF COGNITIVE/09.01.2019/AAR-19
To Download Complete GIB/Raj/IMF/08.05.2019/AAAR-47 click here