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Applicant would be liable to pay 18% on the LPG sold to their Domestic Customers for the period upto 24.01.2018 and 5% on the LPG sold to their Domestic Customers with effect from 25.01.2018 onwards.

Rate of tax— The applicant has put the following question for advance ruling in their application:-

(1) Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer.
(2) Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker?

Held that—
The applicant would be liable to pay 18% GST on the LPG sold by them to their Commercial Customers. They would be liable to pay 18% on the LPG sold to their Domestic Customers for the period upto 24.01.2018 and 5% on the LPG sold to their Domestic Customers with effect from 25.01.2018 onwards.

The applicant is eligible to take the entire input cenvat credit @ 18% on purchases of LPG Gas in bulk through Tanker subject to the fulfilment of the conditions/provisions for taking input tax credit as envisaged in Sections-16, 17 and 18 of the CGST Act, 2017 and Rules-36, 37, 40, 41 and 42 of the CGST Rules, 2017.—Navbharat LPG Bottling Company, In Re… [2020] 24 TAXLOK.COM 051 (AAR-Gujarat)