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2018 (6) TMI 429 - AAR - GSTApplicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 - slump sale - benefit of area based exemption under N/N. 50/2003-CE dated 10.6.2003 - shifting to a new location - addition or modification in the plant or machinery or on the production of new products during residual period of exemption - maintainability of advance ruling application. Held that:- Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the provisions of this Act. Moreover, advance ruling requested by the applicant also do not fall under sub-clause (a) to (g) of Section 97(2) of the CGST/SGST, Act which provides the list of subjects on which advance ruling can be sought - authority concludes that the questions raised by the applicant do not fall under the purview of Authority for Advance Ruling created under CGST/SGST Act, 2017 and hence the request in question is, not entertainable.
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