This authority is of opinion that the current application is not covered within the scope of Section 97 of the CGST Act and thus, the Advance Ruling Authority cannot comment upon the question put forth before them under the said provisions.
Advance Ruling— Section 97 of CGST Act— In the instant case, is engaged in the manufacturing of Single Super Phosphate. For the manufacture of Single Super Phosphate the major raw material required is Rock Phosphate which is imported from various countries like Egypt, Jordan & Morocco and also procured locally within country. The company is registered under the GST laws for payments of GST/IGST besides being paying the customs duty on import of Rock Phosphate.
In this application. the principal assertion of the applicant is that levying GST on reverse charge basis on the freight on imports made on CIF basis amounts to double taxation and therefore not sustainable. Before entertaining this advance ruling application. it needs to be considered whether this question can he legally proposed before the Advance Ruling Authority in terms of the law?
The applicant is proposing a question under the category of ‘determination of liability to pay tax’. This category is not specifically defined. and neither is it clearly mentioned anywhere in the Act as to what constitutes a valid question within the meaning of this category. It is therefore pertinent to establish that if the question is to determine the liability to pay tax, it is appropriate to first judge if the question proposed before the Advance Ruling Authority is in fact falling under the said category in terms of common parlance.
Held that— This authority is of opinion that the current application is not covered within the scope of Section 97 of the CGST Act and thus, the Advance Ruling Authority cannot comment upon the question put forth before them under the said provisions. The application is therefore disposed of as such.
This authority is of opinion that the current application is not covered within the scope of Section 97 of the CGST Act and thus, the Advance Ruling Authority cannot comment upon the question put forth before them under the said provisions.
Advance Ruling— Section 97 of CGST Act— In the instant case, is engaged in the manufacturing of Single Super Phosphate. For the manufacture of Single Super Phosphate the major raw material required is Rock Phosphate which is imported from various countries like Egypt, Jordan & Morocco and also procured locally within country. The company is registered under the GST laws for payments of GST/IGST besides being paying the customs duty on import of Rock Phosphate.
In this application. the principal assertion of the applicant is that levying GST on reverse charge basis on the freight on imports made on CIF basis amounts to double taxation and therefore not sustainable. Before entertaining this advance ruling application. it needs to be considered whether this question can he legally proposed before the Advance Ruling Authority in terms of the law?
The applicant is proposing a question under the category of ‘determination of liability to pay tax’. This category is not specifically defined. and neither is it clearly mentioned anywhere in the Act as to what constitutes a valid question within the meaning of this category. It is therefore pertinent to establish that if the question is to determine the liability to pay tax, it is appropriate to first judge if the question proposed before the Advance Ruling Authority is in fact falling under the said category in terms of common parlance.
Held that— This authority is of opinion that the current application is not covered within the scope of Section 97 of the CGST Act and thus, the Advance Ruling Authority cannot comment upon the question put forth before them under the said provisions. The application is therefore disposed of as such.