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ITC of central tax paid in Haryana is not available to applicant registered in Rajasthan

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — Applicant has sought ruling to be pronounced under section 97 (2) (d) of the CGST Act 2017, on the following questions:

a. Whether the input tax credit of Central Tax paid in Haryana be 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?

The question raised by the applicant is about the eligibility to claim ITC of Central Tax paid in Haryana.

Held that— it is observed that in the GST regime SGST and CGST charged for the services provided and availed in a state would be eligible for ITC within that particular state where such services were provided and consumed. As the supplier of services and place of supply both are outside the state of Rajasthan, hence, Input tax credit of Central Tax paid in Haryana is not available to the applicant.—Imf Cognitive Technology Private Limited, In re…. [2019] 8 TAXLOK.COM 064 (AAR-Raj)