TMI Blog2022 (6) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017. Application dismissed. - A.R.Com/04/2019 TSAAR Order No.27/2022 - - - Dated:- 3-6-2022 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling The concerned jurisdictional officer also raised no objection to the admission of the application. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d representatives reiterated their averments in the application submitted and requested to dispose their application on merits at the earliest. 7. Discussion Findings: The commodity Diesel is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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