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TMI Blog2021 (3) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... o 12% but in the Notification No:18/2018-Central Tax(Rate) dated 26.07.2018, it has been mentioned in two categories : (i) HSN Code 9607 - Slide fasteners @12% GST. (ii) HSN Code 9607 2000 - Parts of Slide fasteners @ 18% GST. The applicant has stated that as per their view point, classification of their products may fall under HSN Code 9607 - Slide fastener @ 12% GST. They have also submitted photos of their products for clarification. 2. The applicant has further submitted that their products being Zipper Roll, Zipper Roll with slider, Zip Fasteners, Zipper etc., they have sought to know whether it is Slide fastener or parts of Slide fastener. The applicant has asked the following question seeking Advance Ruling on the same: "We will s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Rule 104. Form and manner of application to the Authority for Advance Ruling. (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 6. On going throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10,000/- i.e Rs. 5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules. 8. In view of the facts mentioned above, we do not find it necessary to delve into the details or facts of the issue in hand since the applicant has failed to comply even with the statutory requirements of the provisions of the relevant sections and rules of the CGST Act, 2017/GGST Act, 2017 as well as the CGST Rules, 2017/GGST Rules, 2017 with regard to filing the application of Advance Ruling before the Advance Ruling Authority, thus rendering it an invalid application for Advance Ruling und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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