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2020 (4) TMI 68 - AAR - GSTLevy of GST - Medical Services with regard to providing vaccination from clinic - failure to comply with the provisions of Section 97 (1) of CGST Act, 2017, Rule 104 (1) of the CGST Rules, 2017, Rule 107 (A) of the CGST Rules, 2017 and Circular no. 25/25/2017-GST issued by the Central board of Excise and Customs on 21-12-2017 - HELD THAT - As the applicant failed to comply with the aforesaid legal procedures despite being made known about the same as above vide letter dated 20.09.2019 and thereafter during the course of personal hearing held on 27.12.2019, this authority is of the considered view that their application at this stage cannot be entertained owing to the said failure to comply with the stipulated provisions of Act and Rules under State GST Act and/or Central GST Act. Application dismissed.
Issues involved:
- Incomplete application regarding GST applicability on Medical Services - Non-compliance with prescribed format and fee requirements for advance ruling application - Legal provisions under CGST Act, 2017 and CGST Rules, 2017 - Manual filing procedures and Circulars related to advance ruling applications - Failure to comply with statutory procedures leading to rejection of the application Analysis: 1. Incomplete application and non-compliance: The applicant filed an application under Section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking an advance ruling on GST applicability for providing vaccination services from a clinic. However, the application was incomplete and not in the prescribed format GST ARA-01. Additionally, the applicant only deposited the SGST fee and not the CGST fee as required by Circular no. 25/25/2017-GST. Despite being informed about these deficiencies, the applicant failed to rectify them, leading to non-compliance with statutory requirements. 2. Legal provisions under CGST Act and Rules: Section 97(1) of the CGST Act, 2017 mandates that an applicant seeking an advance ruling must submit the application in the prescribed form and manner along with the specified fee. Rule 104(1) of the CGST Rules, 2017 further details the procedure for submitting an advance ruling application, including the requirement of a fee of ?5,000 to be deposited in the electronic cash ledger. These provisions emphasize the importance of adhering to the prescribed format and fee structure for advance ruling applications. 3. Manual filing procedures and Circulars: Rule 107(A) of the CGST Rules, 2017 allows for manual filing of advance ruling applications until an online module is made available on the common portal. Circular no. 25/25/2017-GST issued by the Central Board of Excise and Customs provides detailed instructions for making the payment of the fee for filing an advance ruling application. It is essential for applicants to follow these procedures to ensure compliance with the statutory requirements. 4. Failure to comply and rejection of application: Despite multiple notifications and reminders regarding the deficiencies in the application, the applicant did not rectify the non-compliance issues. As a result, the Authority for Advance Ruling concluded that the application could not be entertained due to the failure to comply with the stipulated provisions of the CGST Act and Rules. The applicant was advised to seek a refund of the amount paid and apply afresh, ensuring full compliance with the statutory procedures for advance ruling applications. In conclusion, the judgment highlights the significance of adhering to the prescribed format, fee requirements, and procedural guidelines when submitting advance ruling applications under the CGST Act, 2017. Non-compliance with these statutory provisions can lead to the rejection of the application, emphasizing the importance of strict adherence to legal requirements in such matters.
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