AAAR: Credit of Central GST paid in Haryana not available in Rajasthan, upholds AAR

Rajasthan AAAR upholds order of AAR which ruled that ITC of Central GST paid in Haryana was “not admissible” to the appellant in Rajasthan; States that ITC of Central GST or Central Tax would be available to a person registered in Rajasthan if the location of the supplier and place of supply of the services are in Rajasthan; Perusing Section 16(10) & 2(62), opines that the ‘input tax’ inter alia is ‘Central Tax’ charged on inward supply of a registered person,...