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2024 (1) TMI 120 - AUTHORITY FOR ADVANCE RULING, RAJASTHANMaintainability of application for advance ruling - proper chemical composition and nature of product is not submitted - Classification of supply - rate of tax - supply of liquid suspension of guar gum powder (suspended in mineral oil), which is commonly known as "guar gum slurry" manufactured by the applicant - N/N. 1/2017-CT dated 28.06.2017 as amended - HELD THAT:- Without a proper composition report of product, it is not to be ascertain that product will fall under CHAPTER 13 as this chapter denotes about the Lac; gums, resins and other vegetable saps and extracts and Guar Gum Slurry is not predominating the product as applicant claimed that mineral oil is used more than 50%. The authority has asked the report of composition of product from certified laboratory from applicant during the P.H., as the product is new in nature and without any old ruling or proper verification it is not possible to identify any product and decide HSN code. It is not clear whether the process of mixing of guar slurry with mineral oil is simply a mixture or it emerges as new product. The applicant has not submitted the required details before AAR. The ruling can not be pronounced unless the proper chemical composition and nature of product is not submitted. The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.
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