TMI Blog2021 (3) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... the manner specified in Section 49 of the CGST Act, 2017. Similarly, as per Section 97 of the GGST Act, 2017 and Rule 104 of the GGST Rules, 2017, 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 Five thousand rupees which is to be deposited in the manner specified in Section 49 of the GGST Act, 2017. The applicant has neither filed the application in the prescribed format of GST-ARA-01 nor 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 filing the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an RO booster pump depends on the incoming pressure of the feed water. The typical reverse osmosis system requires at least 50 psi feeding the system to function properly and if the water pressure is below 50 psi, the system will produce less water at a lower quality. 3. The applicant has further submitted that reverse osmosis systems usually operate under 40-60 psi of pressure and if the water pressure is lower than this, you may need a booster pump; that even if the pressure does meet the requirements, a booster pump may still help you receive satisfactory water flow; that if the RO system is allowed to run with low pressure, the system will produce less water, not filter as thoroughly, fill the storage tank slowly and waste more wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issues involved on which Advance Ruling is sought by the applicant. 5. At the outset, we would like to state that the provisions of both the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to similar provisions of the GGST Act. 6. On going through the application filed by the applicant we find that the said application has not been filed in the prescribed format required as per the provisions of Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017. We also find that the applicant has pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 97 of the GGST Act, 2017 and Rule 104 of the GGST Rules, 2017, 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 Five thousand rupees which is to be deposited in the manner specified in Section 49 of the GGST Act, 2017. 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 Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
