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TMI Blog2019 (12) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant, being out of the purview of Sec. 95 of CGST Act. The application for advance ruling is rejected, as being non-maintainable. - GST-ARA-27/2019-20/B-120 - - - Dated:- 3-12-2019 - MS. P. VINITHA SEKHAR, SHRI A.A. CHAHURE, MEMBER PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. NRB HYDRAULICS PVT.LTD. , the applicant, seeking an advance ruling in respect of the following question. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t s products are manufactured by other persons, on sub-contract. He submitted that he wanted to know as to who would pay GST on the scrap generated during the manufacture of the said goods by the sub-contractor. Jurisdictional Officer Shri Ravindra Bhosekar, STO (C-011), Bhayandar Division, Palghar, also attended the hearing. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the facts of the case, documents on record and submissions made by the applicant as well as the jurisdictional office. 5.2 We find that applicant is registered person under GST Act. The query of the applicant is:- GST to be paid by whom on Scrap Generated at our Vendor Place, to whom work of Labour Job is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of such scrap can be raised only by the concerned vendors and not by the applicant. Hence in view of the provisions of Section 95 of the GST Act, since the supply of scrap, will not be undertaken/is proposed to be undertaken, by the applicant, we are of the opinion that this authority is not allowed to answer the question raised by the applicant, being out of the purview of Sec. 95 of CGST Act. 06. In view of above findings, we pass an order as follows: ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-27/2019-20/B-120 Mumbai, dt. 03-12-2019 For reasons as discussed in the body of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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