9911796707
TMI Blog2024 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively) and is engaged in providing easy access to clean, low-cost and fuel-efficient natural gas to people in India. 3. The applicant has sought advance ruling in respect of the following questions: 1) Whether statutory levies collected by the Petroleum & Explosives Safety Organization (PESO), Ministry of Commerce & Industry, GOI under the Explosives Act, 1884 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Rate) dated 28.06.2017 S1-47 and also Notification No. 9/ 2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 5) Whether statutory levies collected by the Karnataka Fire & Emergency Services Department, Government of Karnataka for issuance of a no objection certificate for a building plan approval are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 6) If the answer to the above question is in the negative, whether statutory levies collected by the Karnataka Fire & Emergency Services Department, Government of Karnataka for issuance of a no objection certificate for a building plan approval are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 6. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 7. The Applicant has sought Advance Ruling in respect of questions mentioned in para 3 supra. We proceed to examine the maintainability of the Application before go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d used to form tenses in the progressive (or continuous) aspect. A present participle is a verb form (or verbal) made by adding to the base that often functions as an adjective. Use of present participle denotes present and continuing action. Thus the phrase 'being undertaken' refers to an ongoing and continuous supply. 11. In the instant case, the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply on which self-assessed tax is discharged by the applicant. Therefore, the instant application is beyond the jurisdiction of this authority and hence is liable for rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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