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TMI Blog2019 (2) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... ance ruling. - ARN No. RAJ/AAR/2018-19/33 - - - Dated:- 31-1-2019 - SHRI J.P. MEENA AND SHRI HEMANT JAIN MEMBER Present for the applicant: Shri Dilip Gupta, C.A. (authorised representative) Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by Shyam Singh Champawat, M/s. Laxmi Machinery Store, Station Road, Bhinmal, District - Jalore-343029 {hereinafter the applicant} to pronounce advance ruling falls under ambit of the Section 97(2) (a) and it is given as under: (d) Admissibility of input tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Applicant submitted that he relied on press release and publication in newspaper he have made sales over and above ₹ 1.00 Crore and had also filed return GSTR 4 declaring these figures. The applicant has submitted that he is a small dealer having his shop at small town, is not very much literate and not aware about legal procedure and provisions. Now he came to know that after GST Council Meeting, Department issues Notification and only after notification any amendment come into force. He had crossed turnover of ₹ 1 crore on 25.11.2017. He has GST paid stock in hand as on that date. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Applicant has sought ruling to be pronounced under section 97 (2) (d) (e) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication. 5. FINDINGS. ANALYSIS CONCLUSION: We observe that the questions raised by the applicant are of the past period i.e. 2017-18. As per the 'Definitions' as mentioned in Section 95(a) of the CGST RGST Act 2017 which is reproduced as under-: 95. In this Chapter, unless the context otherwise requires,- (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; After going through the above said Section it is clear that only activi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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