{"id":12114,"date":"2018-04-20T00:00:00","date_gmt":"2018-04-19T18:30:00","guid":{"rendered":""},"modified":"2018-04-20T00:00:00","modified_gmt":"2018-04-19T18:30:00","slug":"in-re-m-s-crux-bio-tech-india-private-limited","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12114","title":{"rendered":"IN RE: M\/s CRUX BIO TECH INDIA PRIVATE LIMITED"},"content":{"rendered":"<p>IN RE: M\/s CRUX BIO TECH INDIA PRIVATE LIMITED<br \/>GST<br \/>2018 (6) TMI 462 &#8211; AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH &#8211; AAR<br \/>Dated:- 20-4-2018<br \/>AAR\/03(GST)\/2018 &#8211; AAR\/AP\/02(GST)\/2018<br \/>GST<br \/>Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)<br \/>\nOrder<br \/>\n1. 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.<br \/>\n2. The applicant had filed an application in Form GST ARA-01, dated 26.01.2018, for seeking advance ruling on &#39;Clarification of rate of tax&#39;, for grain based extra neutral alcohol. The question on which the advance ruling is sought by th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=361635\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>CGST Act&#39;2017 for Section 98(2) which reads as follows&#8230;<br \/>\n[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&#8230;.<br \/>\nProvided 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<br \/>\n5. 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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=361635\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IN RE: M\/s CRUX BIO TECH INDIA PRIVATE LIMITEDGST2018 (6) TMI 462 &#8211; AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH &#8211; TMIAUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH &#8211; AARDated:- 20-4-2018AAR\/03(GST)\/2018 &#8211; AAR\/AP\/02(GST)\/2018GSTSri. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12114\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;IN RE: M\/s CRUX BIO TECH INDIA PRIVATE LIMITED&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12114","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12114"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12114\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}