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2020 (11) TMI 1051 - AAAR - GSTMaintainability of Advance Ruling application - Classification of goods - proposed product to be manufactured by the Appellant would be considered/categorized as Glass-fiber Reinforced Gypsum or not - applicability of Sl. No.92 of the Notification No.1/2017-C.T. (Rate), dated 28.6.2017 - whether the Advance Ruling application filed by the Appellant is maintainable in terms of Section 95(a) read with Section 97(2) of the CGST Act, 2017 or not? HELD THAT:- As per Section 95 of the CGST Act, 2017 (a) 'advance ruling' means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of Section 97 or sub-section (1) of Section 100, in relation to the supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant. The section, therefore, envisages that an Advance Ruling can be asked for a transaction undertaken or proposed to be undertaken. Any transaction of supply of goods or services or both, proposed to be undertaken, can be a subject of an application of Advance Ruling. However, the meaning of the expression `proposed to be undertaken' cannot be expanded to include manufacturing, proposed to be undertaken. It is one of the fundamental rules of interpretation that if the words of a statute are in themselves precise and unambiguous, then no more is necessary than to expound those in their natural and ordinary sense as the words themselves in such a case best declare the intention of the legislature. There is no need for an artificial expansion of the expression as a result of which the interpretation may well go beyond the intention of the Legislature. The application is therefore barred under Section 95 of the CGST Act, 2017 - there is nothing in the provisions of the CGST Act, 2017, which prevents the Appellant from approaching the Advance Ruling Authority with a fresh application along with the sample/reports of the products and seek ruling under Section 97 of the CGST Act, 2017.
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