This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all legislative references are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) as amended by Tax Ruling Number 220-PR/TR/2011/8, TR-2012/G4, TR-2012/G5 and TR-2012/G6. This ruling is legally binding.

Introduction

1. This ruling amends section 47 of the Regulation. 

Ruling

2. Amend section 47 of the Regulation as follows:

Input tax in relation to goods and services obtained prior to GST registration
Notwithstanding anything to the contrary in this Regulation, a registered person shall not be allowed to claim input tax in relation to goods purchased and services obtained prior to his GST registration.

Date of Effect

3. This ruling shall have effect on persons registering for GST on or after 1 October 2012.