IMF Cognitive Technology Private Limited ., In re
Date: May 8, 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. AAR ruling upheld.
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…
At the outset, we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Se…