Home Case Index All Cases GST GST + AAR GST - 2021 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 480 - AAR - GSTMaintainability of application - scope of Advance Ruling application - Classification of goods - rate of tax - Dry Coconut (Edible) - Copra (Dry Coconut for milling) - taxable under HSN 08011920 and HSN 1203 respectively or not - HELD THAT:- The first proviso to Section 98(2) makes an application ineligible for admission if the Authority finds that the question raised in the application is already pending or decided in any proceedings’ in the case of the applicant under any provisions of this Act. It is evident that the classification of the products and the applicable rate under GST, has been taken up in depth while deciding the application made by the applicant seeking Provisional Assessment under Section 60 of the CGST Act, 2017 vide ARN No. ARNAD330820002915E dated 16-08-2020 before the Jurisdictional Authority - it is seen that the classification of the a products and the applicable rate under GST has been decided vide proceedings under Section 60 of the Act, in the case of the applicant. As per first Proviso to Section 98 (2) of the Act, the present application seeking ruling on the applicable rate on the same products for which the classification and applicable rate stands decided, is not admissible - Application not maintainable.
|