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2022 (4) TMI 1134 - AAR - GSTMaintainability of Advance Ruling application - Classification of supply of service - rate of GST - Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake - Job work service in relation to manufacture of Rice Bran Oil and De-oiled Rice Bran - Taxable at 5% or otherwise? - applicability of Sl. No. 26 (1) and (g) of Notification No. 11/2017-CT(Rate) dated 28.06.2017 read with Notification No. 31/2017-CT (Rate) dated 13.10.2017 - HELD THAT:- It has been expressed by the Centre Jurisdictional authority that the State authorities have already made investigations regarding the taxability of the products for which Advance Ruling is sought. Section 98 of the CGST Act 2017 /TNGST Act 2017 provides the procedure to be followed on receipt of the application and the first proviso to Section 98(2) states that the application is not to be admitted when the question raised in the application is already pending or decided in any proceedings in the applicant's case. As per Section 98 (2) of the CGST Act, 2017, any application for advance ruling involving questions already pending or decided in any proceedings in the case of the applicant under any of the provisions of this Act shall not be admitted - In the applicant case, it is seen that the State authorities have already made investigations regarding the taxability of the products for which Advance Ruling is sought for and the questions raised by the applicant in their Advance Ruling application is one of the grounds raised in the Appeal filed by the Department against the order passed by the State Tax officer, Intelligence, O/o Deputy Commissioner (ST) Intelligence, Madurai seeking reassessment. In view of the specific embargo of Section 98(2) of the CGST Act, 2017, the Advance ruling application submitted by the applicant cannot be admitted by this Authority as the proceedings are pending on the issues on which the Advance Ruling is sought for - The application is not admitted under first proviso to Section 98 (2) of the CGST/TNGST Act 2017.
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