2018 (12) TMI 1158 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – TMI – Maintainability of Advance Ruling Application – Rate of GST – Dietary Services to CIMS Hospital – Held that:- The application is not in the prescribed format as specified GST ARA-01 under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant has also not deposited the full fee of ₹ 10000/- for advance ruling i.e., ₹ 5000/- for SGST and ₹ 5000/- for CGST as specified in circular no 25/25/2017-GST issued by the Central board of Custom and Indirect tax board on 21.12.2017 – Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act. – STC/AAR/07/2018 Dated:- 26-11-2018 – SHRI S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es to CIMS Hospital. The application is not in the prescribed format as specified GST ARA-01 under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant has also not deposited the full fee of ₹ 10000/- for advance ruling ie ₹ 5000/- for SGST and ₹ 5000/- for CGST as specified in circular no 25/25/2017-GST issued by the Central board of Custom and Indirect tax board on 21.12.2017. The applicant has already been reminded twice vide our letter no. dated 20.09.2018 & Reminder letter no. dated 16.10.2018. The Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanage
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =