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2021 (12) TMI 216 - AAR - GSTSeeking permission for withdrawal of petition - rate of tax - trailers registered to be used for agriculture purposes - trailers without tipping kit and to be registered for use for agricultural purposes - HELD THAT - The applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of ₹ 4,975/- only under the KGST Act 2017 only ₹ 25/ - under the CGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advance ruling is hereby rejected
Issues:
Rate of tax on trailers registered for agricultural purposes Rate of tax on trailers without tipping kit for agricultural use Analysis: The case involved an application for Advance Ruling under Section 97 of the CGST Act, 2017 and the KGST Act, 2017 by a partnership firm engaged in manufacturing tractor trailers. The firm sought clarity on the tax rates applicable to trailers used for agricultural purposes, specifically those without automated loading or unloading facilities. The applicant initially sought advance ruling on two key questions: the tax rate on trailers registered for agricultural use and the tax rate on trailers without tipping kits intended for agricultural purposes. However, subsequently, the applicant requested to withdraw the application, citing the need to discharge additional fees under the CGST and KGST Acts. The applicant had not paid the full fee required for the application, leading to the rejection of the request under Section 98(2) of the CGST Act, 2017. In light of the incomplete fee payment and the subsequent withdrawal request by the applicant, the Authority for Advance Rulings, Karnataka, rejected the application for advance ruling. The ruling was based on the applicant's failure to fulfill the fee requirements under the relevant GST Acts, leading to the rejection of the application seeking clarity on the tax rates for trailers used in agricultural activities.
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