The Rajasthan Authority for Advance Ruling held that State Due Tax related to RIPS scheme not covered under section 97(2) of the Central Goods and Service Tax Act,2017.Therefore the authority rejected the advance rule application.
The applicant Birla corporation Ltd engaged in the manufacturing cement. Being eligible for RIPS 2019 an entitlement certificate has been issued state screening committee to the company, by which the company is eligible to claim incentive on basis of state tax due and deposited by them
Accordingly The applicant has sought an advance ruling in whether the tax payable as RCM under notification issued under section 9(3) of the GST Act 2017 is State Tax Due under SGST Act, 2017 or not?
Gopal Mundra and Ashok Somani on behalf of the applicant appeared for the personal hearing .
The jurisdictional officer before the authority argued that “since the question raised by the applicant about “State Tax Due” is related to RIPs scheme ,2019 of Government of Rajasthan and also procedural in nature. it is not covered under section 97(2) of the Central Goods and Service Tax Act. Thus the application does not qualify for advance ruling under GST Act, 2017.
The two member bench of Authority of Advance Ruling, Mahipal Singh ( Central Member ) and Mahesh kumar Gowda ( State Member )ruled that State Due Tax related to RIPS scheme not covered under section 97(2) of the Central Goods and Service Tax Act,2017. Therefore the authority rejected the advance rule application.
Therefore the bench rejected the application of the applicant.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
