Section 97(2)(d) of CGST Act,2017 - Jurisdiction of Authority for Advance Ruling - The definition referred for ”Input Tax“, under CGST Act,2017 is very clear and that the input tax refers to taxes chargeable under SGST, CGST, UTGST and IGST only. Section 97(2)(d), refer to admissibility of Input Tax Credit under the said Acts, i.e SGST,CGST, UTGST, IGST only. The input tax credit referred by the applicant relates to the transitional relief, which is paid under the Act, other than the acts referred in the definition of Input Tax Credit under CGST Act, 2017. Thus, the questions sought by the applicant in their application do not fall under the ambit of Section 97(2)(d) of CGST Act,2017. Therefore, the application is ”not admitted“ under sub-section 2 of section 98 of CGST Act,2017 and APGST Act,2017.—Nsl Mining Resources India Private Limited, In Re… [2018] 02 TAXLOK.COM 385 (AAR-AP)