TMI Blog2023 (1) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... plication without the payment of requisite fees and the instant application is, therefore, found liable to be rejected. Accordingly the applicant has been communicated and asked to furnish a written submission by 02/11/2022 through e-mail. However, no clarification from the end of the applicant has been furnished by the specified date. As the application has been filed without making payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the GST Act, has filed this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: (a) What will be the GST rate of fly ash brick and HSN Code? (b) What will be the GST rate of fly ash bricks (having fly ash content around 60%)? (c) Whether the fly ash b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y ash bricks, fly ash aggregate, fly ash blocks . 1.4 In course of personal hearing, the applicant has been apprised of the fact that the question raised by him is to determine the rate of tax of fly ash bricks depending on the content of fly ash and post-amendment to Notification No. 6/2022-Central Tax (Rate) dated 13.07.2022, the issue doesn t exist anymore. The applicant thereafter sent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant application is, therefore, found liable to be rejected. Accordingly the applicant has been communicated and asked to furnish a written submission by 02/11/2022 through e-mail. However, no clarification from the end of the applicant has been furnished by the specified date. 1.7 As the application has been filed without making payment of requisite fee referred to in sub-section (1) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
