TMI Blog2023 (12) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 02.03.2023 has informed that an investigation has been initiated against M/s. National Aluminium Company Ltd. for excess/irregular availment of Compensation Cess which is in advance stage of culmination and a Demand Cum Show Cause Notice is on the verge of issuance. In this regard, it would be pertinent to mention here that the proviso to sub-Section (2) of Section 98 of the CGST Act, 2017 provides that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act . The application for advance ruling filed by the Applicant is not maintainable under law and liable for rejection. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed an application under Section 97(1) of CGST Act, read with Rule 104 of CGST Rules, 2017. The Applicant is engaged in manufacture and supply of Aluminum Metal classifiable under Chapter 76 and Alumina falling under Chapter 2818 of the GST Tariff Act, 2017. For the manufacturing of the Aluminum Metal Alumina, the Applicant purchases various raw materials including Coal on payment of GST and GST Compensation Cess. 2.2 Section 8 of the GST (Compensation to States) Act, 2017 provides for levy of Compensation Cess on such intra-State and inter-State supplies of goods and services or both as may be specified on the recommendations of the Goods and Service Tax Council. Vide Notification No. 01/2017-Compensation Cess (Rate) dated 28.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pensation Cess for payment of GST on outward supplies. The credit of Compensation Cess validly availed by the Applicant thus was being accumulated as unutiiized credit in the Electronic Credit Ledger of the Applicant. As per Section 16 of the IGST Act, 2017, export of goods are classified as zero-rated supply under GST and the Applicant is eligible to claim refund as provided under section 54(3) of CGST Act being read with Rule 89 (4) of the CGST Rule, 2017. As there is no liability to pay compensation cess on outward supply of Calcined Alumina and Aluminium Metal and except claiming refund of ITC as provided under Rule 89 (4) of the CGST Rules, 2017, the balance unutilized amount of Compensation Cess, paid by the Applicant on purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any transaction amounts to or results in a supply of goods or services or both. Thus, the questions on which an advance ruling can be obtained are categorically prescribed under the statute and no query or question other than the above can be statutorily entertained for advance ruling. 4.2 Having gone through the question asked by the Applicant in this case, we see that the question raised does not fall under the ambit of the provision of Section 97 (2) of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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