2019 (4) TMI 76 - AAR - GST

Maintainability of Advance Ruling application - non-payment of fee - Held that - As per Circular No. 25/25/2017-GST dated 2r December, 2017 issued by Central Board of Excise and Customs, the applicant for advance ruling has to make the payment of the fee of ₹ 5,000/- each under the CGST and the respective SGST Act. But the petitioner has remitted ₹ 5,000/- under SGST head only. Even though intimation was given to the applicant to pay deficit amount, there was no response from the side of applicant. The application for advance ruling is not maintainable and rejected.

Summary

The applicant produced steam from waste, assessed under VAT. Applicant sought ruling on whether steam is taxable or exempt. No representation at hearing. Applicant did not pay full fee as required. Application for advance ruling rejected.