The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA - 01 and not paying the total fees under each head CGST & GGST as required
Maintainability of petition— Section 97 of CGST Act— In the instant case, applicant has submitted that they are manufacturing Water Pumps used in the Water Plant and RO Water purifier under the brand name of ‘Aster’ .
The applicant has asked the following question seeking Advance Ruling on the same:
“Whether Water pump as explained above would be classified under HSN 8413 or HSN 8421?”
Held that— the applicant has neither filed the application in the prescribed format of GST-ARA - 01 nor paid the required fees of Rs. 10,000/- as required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA - 01 and 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.
The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA - 01 and not paying the total fees under each head CGST & GGST as required
Maintainability of petition— Section 97 of CGST Act— In the instant case, applicant has submitted that they are manufacturing Water Pumps used in the Water Plant and RO Water purifier under the brand name of ‘Aster’ .
The applicant has asked the following question seeking Advance Ruling on the same:
“Whether Water pump as explained above would be classified under HSN 8413 or HSN 8421?”
Held that— the applicant has neither filed the application in the prescribed format of GST-ARA - 01 nor paid the required fees of Rs. 10,000/- as required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA - 01 and 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.