Case LawOrder No. 39/WBAAR/2018-19
Storm Communications Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- January 28, 2019
- Type:
- Advance Ruling
Subject
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…
Judgement
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…