Home Case Index All Cases GST GST + AAR GST - 2019 (1) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1849 - AAR - GSTScope of Advance Ruling - Taxability - rate of tax - Polypropylene Leno Bags - HELD THAT:- As per clause (c) of section 95 of the CGST/HGST Act, 2017, an “applicant” means any person registered or desirous of obtaining registration under this Act. Further, section 97(1) of the Acts ibid provides that an application for advance ruling may be submitted by an applicant desirous of obtaining an advance ruling under this Chapter by way of application submitted under rule 104 of the CGST/HGST Rules, 2017. However, as perused from the documents regarding registration of society, as enclosed with the application for advance ruling, it appears prima facie that Woven Fabric & Bags Manufacturers Association itself is not in the business of goods in respect of which advance ruling is sought and it has merely submitted a representation in the shape of advance ruling application on behalf of members of association. Since, the association is not covered in the definition of applicant, as provided under clause (c) of section 95 of the CGST/HGST Act, 2017, it cannot seek advance ruling under section 97. Further, an opportunity of being heard has also been provided to the association on 24.12.2018 as required under second proviso to section 98(2), but since neither the applicant nor any authorized agent has appeared before the authority, the application can not be entertained. The application dated 09.10.2018, submitted by M/s. Woven Fabric & Bags Manufacturers Association, for advance ruling is rejected.
|