AAR : Refuses to admit Application dealing with allowability of transitional relief

Andhra Pradesh (AP) AAR refuses to admit application seeking advance rulings on admissibility of input tax credit on excise duty, CVD, SED and VAT paid on capital goods purchased prior to July 1, 2017; Observes that as per definition under CGST Act, 2017, input tax refers to tax chargeable under SGST, CGST, UTGST and IGST only; Thus for the purpose of advance ruling u/s 97(2)(d) input tax credit is restricted to SGST, CGST, UTGST and IGST; Holds  that inpu...