TMI Blog2021 (3) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ive 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc., so that we sought advance ruling on: 1. Classification of goods and applicable tax rate on that. 2. Applicability of a notification issued under the provision of the Act. DISCUSSION FINDINGS: 3. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative Shri Viren Dhakecha, C.A. at the time of personal hearing. We have also considered the issues involved on which Advance Ruling is sought by the applicant. 4. 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 provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 of the CGST Act, 2017 and Rule 104 of the CGST Rules, 2017, 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 (which is the prescribed format for the said application) 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 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, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
