AAR refuses to consider advance ruling application on availability of ITC w.r.t. Clean Environment (Energy) Cess paid at the time of import of coal before GST implementation.
Holds that the issue does not fall within ambit of Section 97(2)(d) of CGST Act which lists down issues on which an advance ruling may be sought. While Section 97(2) refers to admissibility of ITC under GST, ‘input tax’ refers to taxes chargeable under CGST, SGST & IGST Acts only, clarifies AAR.
However, ITC referred by applicant relates to transitional relief, which is paid under an Act other than the Acts referred in Section 2(62) of CGST. Hence, “the application is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of CGST Act”: Andhra Pradesh AAR
Citation: [TS-243-AAR-2018-NT]