Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 13-10-2018 – Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue s view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc. The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 200 advance rulings on different issues already pronounced by various State Authorities. The appellate mechanism for filing appeals against AAR rulings is also in place and we have about two dozen of such appellate orders already pronounced. One major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing a ruling of its own even if the matter is covered by some other Stat
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so the services are not under reverse charge mechanism. The Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to provider of service and not recipient of service. It was observed that the instant applicant being recipient of service and not service provider is not the proper person to make the instant advance ruling application. In view of above facts, the applicant's application was held to be liable for rejection as per proviso to section 98(2) and, therefore, could not be entertained by the Authority and is accordingly, rejected as not maintainable.[ IN RE: M/S. VISVESVRAYA NATIONAL INSTITUTE OF TECHNOLOGY, NAGPUR – 2018 (8) TMI 976 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA ]. Advance Ruling on jurisdiction of AAR Where the applicant was an importer of coal and was also a dealer in trading of coal. The applicant sought advance ruling on as to whether Input Tax Credit (ITC) is available on clean environment (energy) Cess paid at the time of import of Co
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xemption is physically shifted to a new location within the area specified in the said area based exemption notifications. If there is any addition or modification in the plant or machinery or on the production of new products after taking over an eligible unit during residual period of exemption. AAR ruled that application seeking advance ruling on notifications and circulars not issued under CGST Act do not fall under section 97(2) (a to g) of CGST Act, 2017 and under purview of Authority of Advance Ruling constituted under the CGST/SGST Acts. [ M/S KANJ PRODUCTS PRIVATE LIMITED – 2018 (6) TMI 429 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND ]. Advance ruling for procedure on receipt of application Where the applicant was engaged in the manufacture of textile yarn and it approached AAR to specify the complete procedure for supplies by DTA to Advance Authorization Holder and specify the applicability of Foreign Trade Policy 2015 2020 mid-term review and specify procedure for procuring
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ection 97(2), as it related to applicability of Foreign Trade Policy 2015-2020 mid-term review and the related procedure. The applicant had sought a ruling for applicability of Foreign Trade Policy which was clearly beyond the ambit of Authority for Advance Ruling. Thus, the application was held to be not worthy of admission. Thus, the application filed by the applicants, being beyond the scope of section 97(2), merit rejection at the stage of admission itself and was rejected. [ IN RE : SPENTEX INDUSTRIES LTD. (2018) 8 TMI 285 (AAR- Madhya Pradesh);] Where 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 (ENA) as they are engaged in manufacturing of grain based extra neutral alcohol. The question on which the advance ruling was sought on what tax rate applicable to grain based extra neutral alcohol and whether this comes under 18% or exempted or any o
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