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2021 (3) TMI 573 - AAR - GSTMaintainability of Advance Ruling application - requirement of deposit fees along with the application - Classification of goods - Zipper Roll - Zipper Roll with slider - Zip Fasteners, Zipper etc. - whether it is Slide fastener or parts of Slide fastener? - HELD THAT:- On a combined reading of the provisions of the aforementioned Section 97 and Rule 104 of both the aforementioned Acts and Rules, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 and shall be accompanied by a fee of Ten thousand rupees (Five thousand rupees as per Rule 104 of the CGST Rules, 2017 + Five thousand rupees as per Rule 104 of the GGST Rules, 2017). Although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the required fees of ₹ 10,000/- as required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of ₹ 10,000/- i.e ₹ 5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules. Instant application filed by M/s. Ashokkumar Khimjibhai Patel, Shop No.7 Ajanta Diamond Society, Ground Floor, A.K.road, Varachcha road, Surat is hereby rejected under Section 98(2) of the CGST/GGST Act, 2017 being non-maintainable.
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