IMF Cognitive Technology Private Limited ., In re
Date: January 9, 2019
Subject Matter
Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan
Summary
Q . Whether the input tax credit of Central Tax paid in Haryana is available to the applicant who is registered in Rajasthan State, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan? A . Input tax credit…
1. SUBMISSION OF THE APPLICANT a. That, the applicant is a company incorporated and registered under the Companies Act, 2013 and engaged in development, designing and trading in all type of computer software and is also engaged in export of software. b. The applicant has taken registration in the State of Rajasthan in Goods and Services Tax Law. c. The applicant procures various goods or services…