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TMI Blog2021 (8) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Authority as per Section 97(2) of CGST Act, 2017. The application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017. X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 % on transfer of Lime Stone from Mines (A.P) to Cement Factory (T.G). So there has been monthly accumulation of CST. The applicant intends to get refund of the accumulated amount. 4. Questions raised before the authority: The applicant had filed an application in form GST ARA-01, Dt:12.06.2020, by paying required amount of fee for seeking Advance Ruling on the following issues, as mentioned below: 1. Can the tax paid at wrong jurisdiction be appropriated? 2. Refund of accumulated GST paid on Lime Stone Royalty under RCM. On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction of the Superintendent of Central Tax, Jaggayapeta Range, CGST Amaravathi Division. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing: Sri Balivada Vizia Sekhar, the authorized representative of the applicant appeared for Virtual Hearing on 29.10.2020 and reiterated the submission already made in the application. 7. Discussion and Findings: We have gone through the facts of the case. At this stage, our discussion and findings is for admission or other wise of the application under Section 98(2) of CGST Act, 2017. The applicant can seek for Advance Ruling for any of the questions falling under Section 97(2). The relevant extract of the CGST Act, 2017 is reproduced here under for the sake of clarity. Section 97(2): The question, on which the advance ruling is sought under this Act, shall be in respect of: (a) classification of any goods or services or both, ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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