9911796707
TMI Blog2024 (7) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act. Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following. 3.1. Whether job worker can issue delivery note and e-way bill if the principle is not issuing the delivery note. 3.2. Value to be shown in delivery note and in e-way bill by the job worker pre and post job work. 3.3. Any other related or associated questions which may come as a result of questions as listed in 1 & 2 above. 4. Contentions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill. Later e-way bill portal was updated on 17-03 2021thereby e-way bill can't be generated with only SAC codes for services. The confusion of the applicant is still not getting resolved on how to generate an e-way bill for transporting the goods after completing the job work. 4.4. In most of the cases, the principal will be unregistered persons as he is the customer for whom the materials are anodized. However, since he is not registered, he cannot generate e-way bill. So the supplier of the materials transports the same to the job worker on behalf of the principal and the job worker carries out the job work and after finishing the job work, the finished materials send back to the principal. At the time of sending the goods back to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.00, which does not match with the e-way. bills generated. 6. Personal hearing The applicant was granted opportunity for personal hearing on 01/12/2023 through Virtual Mode. Shri. P. Santharam Shenoy, Chartered Accountant and Authorized Representative, represented the applicant. The applicant filed detailed statement of facts along with the application. He requested to issue the ruling on the basis of the submissions made by them in the application and during the personal hearing. 7. Discussion and Conclusion: 7.1. The issue was examined in detail. At the outset it has to be examined whether the questions on which advance ruling is sought are admissible as per the provisions of the CGST Act 2017 governing advance ruling. As per sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (2) of the CGST/KSGST Act 2017. Moreover section 98 of the Act specifies the procedures to be followed on the processing of receipt of an advance ruling application. As per subsection (1) of section 98, the authority shall forward a copy of the application to the concerned jurisdictional officer, if necessary, call upon him to furnish the relevant records. Sub-section (2) of section 98 provides that the authority can either admit or reject the application after examining the application and records called for and hearing the applicant and the jurisdictional officer either directly or through authorized representative. Further, it is provided that the authority shall not admit the application where the question raised in the application is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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