TMI Blog2021 (3) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in lieu thereof as such. 4. The applicant submitted that the membership/subscription fees are collected from members only to mainly cover day to day maintenance, up-keepment, meeting expenses, banquet expenses, catering expenses, printing and stationery expenses etc. It is submitted that they being non-profit entity, the admission fees/annual Membership subscription fees is only to cover up the revenue and capital expenses of Applicant. 5. The applicant further submitted that they recovered charges from members towards facility (Tennis/Badminton court usage), since the same are between members club and its members, no GST is leviable thereon. 6. On account of principles of mutuality and as held by Hon ble Apex court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T at all payable on all the transactions between the Applicant and its members, on account of Principles of mutuality? 3) If the above activity is taxable, which SAC code and services description is attracted in the facts and circumstances of the case? 4) If the above receipts are liable to GST, can the Applicant claim Input Tax credit of the above tax paid on Catering services for holding members meetings and various events? 5) If the above receipts are not liable to GST, is the Applicant eligible for exemption? 10. Personal hearing was accorded to the applicant through Virtual Platform (Video conferencing) on 23.12.2020. However neither Applicant nor Authorised Representative of the applicant appeared in the Personal he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for Advance Ruling . (1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 14. On going through the provisions of Section 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 prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve GGST Act Rules. 16. In view of the facts mentioned above, we do not find it necessary to delve into the details or facts of the issue in hand since the applicant has failed to comply even with the statutory requirements of the provisions of the relevant sections and rules of the CGST Act, 2017/GGST Act, 2017 as well as the CGST Rules, 2017/GGST Rules, 2017 with regard to filing the application of Advance Ruling before the Advance Ruling Authority, thus rendering it an invalid application for Advance Ruling under Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017. 17. In the light of the aforesaid circumstances, we rule as under: R U L I N G Instant application filed by M/s. The maharaja Prata ..... X X X X Extracts X X X X X X X X Extracts X X X X
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