9911796707
TMI Blog2025 (5) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... ementioned outward supply, their inward supply is 1. Clay /Felspar/Slary Powder which is chargeable to GST @ 5% 2. Soda ash/Sodium meta silicate which is chargeable to GST @ 18% and 3. Coal which is chargeable to GST @ 5%. Now in terms of notification No. 5/2017-CT (R) dated 28.6.2017 read with notification No. 9/2022-CT (R) dated 13.7.2022, coal is one of the product, in respect of which no refund of unutilized ITC [Input Tax Credit] shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempted supplies). 3. In view of the foregoing, the applicant, has sought a ruling on the following question viz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve view, it would be prudent to re-produce the relevant provisions for ease of reference viz Section 95. Definitions. - In this Chapter, unless the context otherwise requires, (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority ' [or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 1002[or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (c) "applicant" means any person registered or desirous of obtaining registration under this Act; Section 97. Application for Advance ruling. (1) An applicant desirous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question on which the said ruling is sought. The questions on which the ruling is sought is however, restricted to the 7 [seven] issues listed in section 97 (2), ibid. 9. We find that vide this application, the applicant has sought clarification regarding availability of refund ie whether the refund is restricted on outward supply of such products or also of products in which a notified product is used as an inward supply. 10. Refund, not being one amongst the seven issues listed in section 97 (2), ibid, we are left with no option but to reject the application. 11. In view of the foregoing, we rule as under: Ruling The aforementioned application filed by M/s. Saket International is rejected in terms of section 98(2) of the CGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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