Advance Ruling- In the instant case, the applicant have two integrated Pulp, Paper and packaging board Plants.

Question on which Advance Ruling sought is as follows:

1. Due to change in the Government policy, Applicant desires to surrender the GSTIN (24AAACT6305N2Z9) and merge it with existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by transferring all business assets and liabilities to the said existing GST registration. In view of merger of two GSTIN of JKPL CPM, whether the applicant can transfer closing balance of ITC from its GSTIN (24AAACT6305N2Z9) to existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by filing Form ITC-02?”

2. If answer to the above question is in affirmative, whether any additional liability towards payment of Tax or reversal of ITC will arise on the Applicant on account of merger of its GSTIN with GSTIN of existing unit of JKPL CPM in the form of transfer of all business assets and liabilities and on account of filing of Form ITC-02 for transferring ITC from its GSTIN to GSTIN of existing unit?

This Authority finds it legal and proper to pass Rulings, as per Section 95(a), on matters as stipulated in Section 97(2)(b).

We find no reason to substitute the phrase ‘CGST Rules’ for the word ‘Notification’ referred to in Section 97(2)(b). We find no merit in this submission and hold that AAR has its carved out functional jurisdiction to pass Rulings as per Section 97(2).

Held that- The subject Application non maintainable and hereby rejected