Input Tax Credit — The Appellant procures various Goods or Services for the purpose of trading and export both within the State of Rajasthan and outside the State of Rajasthan. On the Hotel services which are procured in the State of Haryana, the Appellant has paid the Central GST & Haryana GST. The Applicant/Appellant had sought ruling “Whether the input tax credit of Central Tax paid in Haryana be available to the Applicant who is registered in Rajasthan State?” The AAR ruled out that in the GST regime, State GST and Central GST 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, Input tax credit of Central Tax paid in Haryana is not available to the Applicant/ Appellant. The AAAR uphold the ruling of AAR and dismissed the appeal. — IMF Cognitive Technology (P) Ltd., Jaipur, In Re… [2019] 12 TAXLOK.COM 103 (AAAR-Rajasthan)