Indag Rubber Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- January 29, 2021
- Type:
- Advance Ruling
- Members:
- P K Singh, Abhishek Bhagotia
Subject
ITC not available on goods and services used for carrying out the activities (Civil Work and External Developmental Works) for setting up of MRO facility.
Summary
The applicant is not eligible to claim credit of the GST charged by vendor for supply of goods and services to it, which are used for carrying out the activities (Civil Work and External Developmental Works) for setting up of MRO facility. Above AAR…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the 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, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…