Since the question raised before this authority has already been decided, the application filed by the applicants is hereby rejected.
Advance Ruling— Section 98 of CGST Act— In the instant case, applicant is engaged in manufacturing of high class bidi.
Question raised before advance ruling is as follows—
Is Entry Tax allowing under Tran-I provision of MPGST?
Entry tax is an Additional tax levy whereby states will be allowed to collection tax of one percent over and above the normal GST for the goods that enter the State. This is imposable for the maximum period of 2 years.
the short point involved in the matter before us is regarding “Is Entry Tax allowing under Tran-I provision of MPGST?”.
It is an admitted fact on record, as also transpired during the course of personal hearing. that the question raised by the applicant before the AAR had already been examined by the department as the applicant had claimed such disputed credit in their TRAN-1.
This authority is of firm opinion that applicant had not only raised this particular issue, in respect of which Advance Ruling is sought vide application under consideration, before the jurisdictional officers but also the issue has been already decided in the applicant’s Entry Tax Act case for the period 01.04.2017-30.06.2017.
Held that— when the question raised before us has already been decided. We do not find any reason to take up the matter on merits. In view of the clear provisions given under Section 98 (2), the application deserves to be rejected.
Since the question raised before this authority has already been decided, the application filed by the applicants is hereby rejected.
Advance Ruling— Section 98 of CGST Act— In the instant case, applicant is engaged in manufacturing of high class bidi.
Question raised before advance ruling is as follows—
Is Entry Tax allowing under Tran-I provision of MPGST?
Entry tax is an Additional tax levy whereby states will be allowed to collection tax of one percent over and above the normal GST for the goods that enter the State. This is imposable for the maximum period of 2 years.
the short point involved in the matter before us is regarding “Is Entry Tax allowing under Tran-I provision of MPGST?”.
It is an admitted fact on record, as also transpired during the course of personal hearing. that the question raised by the applicant before the AAR had already been examined by the department as the applicant had claimed such disputed credit in their TRAN-1.
This authority is of firm opinion that applicant had not only raised this particular issue, in respect of which Advance Ruling is sought vide application under consideration, before the jurisdictional officers but also the issue has been already decided in the applicant’s Entry Tax Act case for the period 01.04.2017-30.06.2017.
Held that— when the question raised before us has already been decided. We do not find any reason to take up the matter on merits. In view of the clear provisions given under Section 98 (2), the application deserves to be rejected.