Page 146 - GSTL_3rd September 2020_Vol 40_Part 1

80 GST LAW TIMES [ Vol. 40
tronic cash ledger of such person to be maintained in such manner
as may be prescribed.
(2) The input tax credit as self-assessed in the return of a regis-
tered person shall be credited to his electronic credit ledger, in ac-
cordance with section 41 or section 43A, to be maintained in such
manner as may be prescribed.
(3) The amount available in the electronic cash ledger may be used
for making any payment towards tax, interest, penalty, fees or any
other amount payable under the provisions of this Act or the rules
made thereunder in such manner and subject to such conditions
and within such time as may be prescribed.
(4) The amount available in the electronic credit ledger may be
used for making any payment towards output tax under this Act or
under the Integrated Goods and Services Tax Act in such manner
and subject to such conditions and within such time as may be pre-
scribed.
(5) to (8) - not reproduced as not relevant
4.8. Having regard to discussions and findings detailed in foregoing
paras, we now give our ruling.
RULING
The Advance Ruling on questions posed before the authority is an-
swered as under :
5.1 In respect of Question 1, we hold that coal handling and distribu-
tion charges will be taxable @ 18% and not 5% wherever supply of such services
only is intended to be expressly made to a customer.
5.2 In respect of Question No. 2, we have carefully considered the plea
of the Applicant and in light of the referred provisions we are of the opinion that
input credit availed as per the conditions specified in section 16 shall be allowed
for discharging the liability towards supply of coal and supply of coal handling
and distribution charges respectively.
5.3 This ruling is valid subject to the provisions under Section 103(2)
until and unless declared void under Section 104(1) of the GST Act.

_______

2020 (40) G.S.T.L. 80 (A.A.R. - GST - M.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MADHYA PRADESH
S/Shri Manoj Kumar Choubey, Member (SGST) and Virendra Kumar Jain,
Member (CGST)
IN RE : ATRIWAL AMUSEMENT PARK

Order No. 12/2020, dated 9-6-2020 in Case No. 29/2019
Input Tax Credit (ITC) - Water slides - Water slides fell within mean-
ing of term apparatus, equipment and machinery - Eligible for ITC - Steel and
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