Storm Communications Private Limited ., In re

Date: January 28, 2019

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
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Subject Matter

A person, registered in West Bengal, cannot claim ITC for CGST & SGST of other states

Input Tax CreditPlace Of Supply

Summary

The Applicant, stated to be a supplier of Event Management Services in West Bengal and other states, sought a Ruling on the following points: a. Can a person, registered in WB, claim ITC for CGST and SGST of other states, b. Can he adjust the ITC of…

1. The Applicant, stated to be a supplier of Event Management Services in West Bengal and other states, seeks a Ruling on the following points: a. Can a person, registered in WB, claim ITC for CGST and SGST of other states, b. Can he adjust the ITC of one state’s CGST for payment of another state’s CGST, c. Can he adjust the ITC of Tamil Nadu GST for payment of IGST, whereas he is not…

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