State Tax Due related to RIPS scheme not covered u/s 97(2) of GST Act: AAR rejects Advance Ruling Application of Birla Corp [Read Order]

GST - AAR - AAR Rajasthan - Birla corporation - State Tax Due - TAXSCAN

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…

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