IN RE: M/s CRUX BIO TECH INDIA PRIVATE LIMITED
GST
2018 (6) TMI 462 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – TMI
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 20-4-2018
AAR/03(GST)/2018 – AAR/AP/02(GST)/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
Order
1. M/s CRUX BIO TECH INDIA PRIVATE LIMITED, (hereinafter also referred as an applicant), having GSTIN: 37AAECC1707B1Z9 are engaged in manufacturing of grain based extra neutral alcohol.
2. The applicant had filed an application in Form GST ARA-01, dated 26.01.2018, for seeking advance ruling on 'Clarification of rate of tax', for grain based extra neutral alcohol. The question on which the advance ruling is sought by th
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CGST Act'2017 for Section 98(2) which reads as follows…
[Sec 98(2): The Authority may, after examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his authorized representative, by order, either admit or reject the application….
Provided 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
5. A personal hearing notice was served on the dealer to attend on 19.02.2018, as the dealer himself requested for postponement of date of personal hearing on personal grounds, after considering
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