9911796707
TMI Blog2021 (3) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 97 is to be submitted in FORM-GST ARA-01 and shall be accompanied by a fee of Ten thousand rupees (Five thousand rupees as per Rule 104 of the CGST Rules, 2017 + Five thousand rupees as per Rule 104 of the GGST Rules, 2017). The applicant has not paid the fees of ₹ 10,000/- under the proper head i.e. CGST and GGST as required under the provisions of aforementioned Sections and Rules where as paid fees of ₹ 10,000/- under IGST head. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of ₹ 10000/- i.e. under each head CGST GGST as required under the provisions of CGST Act and Rules and respective GGST Act Rules. Instant app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant has referred the following provisions for levying IGST on imported goods and determination the value for calculation of IGST : Section 5(1) of the IGST Act, 2017 regarding applicability of payment of IGST Section 3(7) of the Customs Tariff Act, 1975 levying IGST on the imported goods on the value determined under Section 3(8). Section 3(8) of the Customs Tariff Act, 1975. Section 14 of the Customs Act, 1962 Customs Vluation (Determination of Value of Imported goods) Rules, 2007 Accordingly, applicant submitted that with regards to the above Sections of various act, on imported goods, IGST shall be levied on the sum of CIF (Cost, Insurance Freight) value of the goods and all duties of customs. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h circumstances, to levy and collect once again the Integrated Tax under the same Act on the supply (same aspect) amounts to double taxation. 8. Personal hearing was accorded to the applicant through Virtual Platform (Video conferencing) on 23.12.2020. However neither applicant nor Authorised Representative of the applicant appeared in the Personal hearing. DISCUSSION FINDINGS: 9. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative at the time of personal hearing. We have also considered the issues involved on which Advance Ruling is sought by the applicant. 10. At the outset, we would like to state that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. 12. On going through the provisions of Section 97 of the CGST Act, 2017 and Rule 104 of the CGST Rules, 2017, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 (which is the prescribed format for the said application) and shall be accompanied by a fee of Five thousand rupees which is to be deposited in the manner specified in Section 49 of the CGST Act, 2017. Similarly, as per Section 97 of the GGST Act, 2017 and Rule 104 of the GGST Rules, 2017, the application for obtaining ..... X X X X Extracts X X X X X X X X Extracts X X X X
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