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2021 (3) TMI 577 - AAR - GSTMaintainability of Advance ruling application - application not filed in proper format - Levy of GST - Supply of services or not - amount collected as membership subscription and admission fees from members - levy of GST on transactions between the Applicant and its members, on account of Principles of mutuality - classification of goods - rate of tax - input tax credit on on Catering services for holding members meetings and various events - HELD THAT:- On a combined reading of the provisions of the 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 under 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. The maharaja Pratapsinh Coronation Gymkhana (Trade Name : Polo Club), Vadodara is hereby rejected under Section 98(2) of the CGST/GGST Act, 2017 being non-maintainable.
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