2018 (9) TMI 697 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 620 (A. A. R. – GST) – Admissibility of Advance ruling application – classification of goods – What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST?
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Held that:- It is seen that the ruling is sought on the appropriate classification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending – as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection.
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Ruling:- The application for Advance Ruling dated 13.06.2018 of M/s. Veeram Natural Products, Sivakasi is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017, – TN/04/AAR/
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akasi West (hereinafter called the Applicant or the company) are engaged in the supply of goods namely Aluminium Foil Containers, Aluminium Foil Rolls, Waste Aluminium foils and Plastic articles for conveyance. They are registered under GST with GSTIN 33AAEFV1540J1ZC. They have preferred an application seeking Advance Ruling on What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST. 2. The Applicant is a manufacturer of Aluminium foil disposable container by molding/die punching process with Aluminum foil falling under SH76071991 as the raw material. The Aluminium foil disposable container is used for packing food in kitchen and dining tables and they supply the disposable container on payment of tax under SH No.76151030 of GST tariff. The Applicant has stated that they purchase raw materials on payment of GST 18% adv. and the GST payable under SH76151030 is 12% adv.(6% CGST & 6% SGST). Thus there was accrual of excess credit of
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e Show Cause Notice issued by the Department under the GST law and the proceedings are still pending. First Proviso to Section 98(2) of the CGST/TNGST Act 2017, states that: 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. In view of the above, in the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection. RULING The application for Advance Ruling dated 13.06.2018 of M/s. Veeram Natural Products, Sivakasi is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017, – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com
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