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INDIRECT TAX CASES:
M/s WIPTECH PERIPHERAL PVT LTD [ADMISSION ORDER NO. GUJ/GAAR/ADM/2020/122 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2019/AR/56)] – December 30, 2020
Gujarat AAR while rejecting the application, held that applicant has neither filed the application in the prescribed format of GST-ARA-01 nor paid the required fees of Rs.10,000/- as required as per 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 filing the application in proper FORM GST-ARA-01 and not paying the total fees of Rs.10,000/- i.e Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.
Further, AAR held that 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.
M/s THE MAHARAJA PRATAPSINH CORONATION GYMKHANA, VADODARA[ADMISSION ORDER NO GUJ/GAAR/ADM/2020/121 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/31)] – December 30, 2020
Gujarat AAR while rejecting the application, held that on a combined reading of the provisions of the aforementioned Section 97 and Rule 104 of both the Acts and Rules, 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).
The AAR further held that although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the required fees of Rs.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 Rs.10,000/- i.e. Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.
M/s SURAT MUNICIPAL CORPORATION (SMC) MUGLISARA, SURAT [ADMISSION ORDER NO. GUJ/GAAR/ADM/2020/120 (IN APPLICATION NO Advance Ruling/SGST&CGST/2020/AR/17)] – December 30, 2020
Gujarat AAR, while rejecting the application, held that Applicant seeks a ruling as to whether the Supply made by M/s. INI Studio Pvt. Ltd. would qualify for Exemption under Entry No. 3 of the Notification No. 12/2017 - CT as a "Service" in relation to any functions entrusted to a municipality under article 243W of the Constitution of India as a "Pure Service" having no element of goods so as to construe it as "Works Contract' as defined under Section 2 (119) of the Act, 2017. AAR therefore held that the Applicant [Surat Municipal Corporation] is recipient of the services and not supplier of such services, hence, the application is not liable for admission and, therefore, rejected without going in to the merits of the cas
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