AAR KARNATAKA:- AUTHORITY FOR ADVANCE RULING CANNOT GIVE RULING ON UTILIZATION OF ITC AVAILABLE IN ELECTRONIC CREDIT LEDGER

AAR KARNATAKA:- AUTHORITY FOR ADVANCE RULING CANNOT GIVE RULING ON UTILIZATION OF ITC AVAILABLE IN ELECTRONIC CREDIT LEDGER

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA 

Case Name: Preethi Granite Exports (GST AAR Karnataka)

Appeal Number : Advance Ruling No. KAR ADRG 50/2022

Date of Judgement/Order : 12/12/2022

Point No 18. It is observed on examination that the notification 2/2019-Central Tax dated 29.01.2019 was issued to appoint the date i.e. 1.2.2019, from which certain provisions of CGST Act shall come into force. Further Notification No. 16/2019-Central Tax dated 29.03.2019 is issued, in terms of Section 164 of the CGST Act 2017, notifying the amendment to the CGST Rules 2017 and is also applicable to all.

Thus the notifications are not relevant to the questions raised and hence the questions are not covered even under “applicability of a notification issued under the provisions of this Act”, under Section 97(2)(b) of the CGST Act 2017.

In fact the applicant filed the instant application seeking advance ruling in respect of the questions at para 3 supra, claiming that the issues are allegedly covered under Section 97(2)(d) and (e) of the CGST Act 2017.

Point No:-19. In view of the foregoing, the application is not maintainable as the questions on which advance ruling is sought by the applicant are not covered under the issues specified in Section 97(2) of the CGST Act 2017 and hence the instant application is liable for rejection in terms of Section 98(2) of the CGST Act 2017.

RULING

The Application filed by the applicant for advance ruling is rejected in terms of Section 98(2) of the CGST Act 2017.