2023 (1) TMI 82 - AAR - GST

Maintainability of Advance Ruling application - requisite fees not paid - Classification of goods - rate of GST - HSN code - fly ash brick - fly ash bricks having fly ash content around 60% - fly ash bricks having fly ash content less than 90% - HELD THAT - It appears that the applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected. Accordingly the applicant has been communicated and asked to furnish a written submission by 02/11/2022 through e-mail. However, no clarification from the end of the applicant has been furnished by the specified date. As the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the GST Act read with sub-rule (4) of rule 104 of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax Rules, 2017 and as the applicant fails to furnish any clarification in this regard, the application is rejected.

Summary

Issues:
1. Determination of GST rate for fly ash bricks.
2. Validity of application filed by an unregistered person.
3. Payment of requisite fees for the application.

Analysis:
1. The applicant, an unregistered person under the GST Act, sought clarification on the GST rate for fly ash bricks based on their fly ash content. The amendment to Notification No. 6/2022 changed the tax rate for fly ash bricks, rendering the initial query irrelevant. The applicant subsequently requested withdrawal of the application due to the resolved issue. However, additional information revealed discrepancies in fee payment and application details, leading to rejection based on non-payment of requisite fees as per GST rules.

2. The application was filed by the applicant without the necessary fee payment, raising concerns about compliance with statutory requirements. Despite being informed of the fee deficiency and requested to provide clarification, the applicant failed to respond within the specified timeframe. Consequently, the application was rejected for non-compliance with the fee payment provisions outlined in the GST Act and corresponding rules.

3. The rejection of the application was primarily based on the applicant's failure to pay the required fees as mandated by the GST Act and associated regulations. The rejection decision was communicated to the applicant, who was given an opportunity to submit written clarifications regarding the fee payment discrepancy. However, the applicant did not provide the requested clarification by the stipulated deadline, resulting in the rejection of the application for non-payment of the requisite fees as per the statutory provisions.