2021 (6) TMI 686 - AAR - GST

Permission for withdrawal of application - application is filed without due payment of the fees required to be paid by the applicant and on calling for the said details, the applicant has requested withdrawal of the application - classification of supplies - HELD THAT - In the case at hand, it is found that the applicant has submitted the form without the proper payment as required under the above rule and when asked to clarify, has requested for withdrawal of the application. As the application cannot be admitted, the request for withdrawal of the application is permitted. Application allowed.

Summary

Issues:
1. Applicable GST SAC code and rate for supplies to M/s. Apollo Med Skills Limited.
2. Determination of whether the supply is a composite or mixed supply.
3. Exemption status of the service under Notification No. 12/2017-CT(Rate).

Analysis:
The case involved an application for Advance Ruling by a company registered under GST, seeking clarification on GST SAC code, rate for supplies, supply categorization, and service exemption status. The applicant, despite being registered, stated themselves as 'Unregistered' in the application. The application was incomplete as the required fee was not paid. Upon clarification request, the applicant opted to withdraw the application without prejudice to their rights under GST law. The relevant rule, 104(1) of the CGST Rules 2017, mandates a fee of ?5,000 for an advance ruling application. Since the fee was not paid, and the application was incomplete, withdrawal was permitted.

The Authority noted that the applicant's submission lacked the necessary payment, leading to the request for withdrawal. As per the rule, the application could not be admitted due to non-compliance with fee requirements. Consequently, the application seeking Advance Ruling was disposed of as withdrawn by the Applicant. Any appeal against the ruling was directed to be filed before the Tamil Nadu State Appellate Authority for Advance Ruling within 30 days of communication. The judgment clarified that unless specified, provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same.