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TMI Blog2019 (1) TMI 1849X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, section 97(1) of the Acts ibid provides that an application for advance ruling may be submitted by an applicant desirous of obtaining an advance ruling under this Chapter by way of application submitted under rule 104 of the CGST/HGST Rules, 2017. However, as perused from the documents regarding registration of society, as enclosed with the application for advance ruling, it appears pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fabric Bags Manufacturers Association, for advance ruling is rejected. - HAR/HAAR/2018-19/34 - - - Dated:- 8-1-2019 - SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER Present for the Applicant : Nil ORDER UNDER SUB-SECTION (2) OF SECTION 98 OF THE CENTRAL GOODS AND SERVICES TAX ACT. 2017 AND SUB-SECTION (2) OF SECTION 98 OF THE HARYANA GOODS AND SERVICES TAX ACT 2017 M/s. Wov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the enclosed documents, M/s. Woven Fabric Bags Manufacturers Association is a society registered under the provisions of the Haryana Registration and Regulation of Societies Act, 2012. As per Memorandum of Association of the society, the society is registered with the objectives to safeguard and protect interest of all units situated in Bagpoly Industries, Near Unity Mall, G. T. Road, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods in respect of which advance ruling is sought and it has merely submitted a representation in the shape of advance ruling application on behalf of members of association. Since, the association is not covered in the definition of applicant, as provided under clause (c) of section 95 of the CGST/HGST Act, 2017, it cannot seek advance ruling under section 97. Further, an opportunity of b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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