The application filed for advance ruling is rejected, as being non-maintainable, as the questions before the Advance Ruling Authority are beyond the scope and jurisdiction of Advance Ruling,
Authority for Advance Ruling — Availment of Input Tax Credit – The applicant engaged in the manufacture of various iron and steel items namely TMT Bars © 18%, whereas major raw materials is MS Scrap, Sponge Iron and Silicomanganese. The applicant submitted that he made, payment in relation to tax component charged by the scrap dealer on Tax Invoice, upon matching the details of inward supplies from the respective supplier with the details as appearing GSTR 2A of the applicant. The applicant makes all the remittances against consideration for raw material procured or freight charges for transportation by road through banking channel. The applicant sought an advance ruling as to whether the ITC availed by him is subject to rejection solely on the ground that the tax collected by the supplier of the raw material from the applicant is not paid to the government in cash or through utilization of ineligible input tax credit. The authority observed that in view of the provisions laid down in Section 97(2), it can be inferred that the questions raised by the appellant were beyond the scope and jurisdiction of Advance Ruling.
Held that:- The Hon’ble Authority for Advance Ruling rejected the subject application filed for advance ruling as being non-maintainable as per the provisions of the CGST Act, 2017 and Rules made there thereunder.