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The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for 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 engaged in the trading of Zipper Roll, Zipper Roll with slider, Zip Fasteners, Zipper etc. The applicant has stated that as per their view point, classification of their products may fall under HSN Code 9607 – Slide fastener @ 12% GST. The applicant has further submitted that their products being Zipper Roll, Zipper Roll with slider, Zip Fasteners, Zipper etc., they have sought to know whether it is Slide fastener or parts of Slide fastener. The applicant has asked the following question seeking Advance Ruling on the same: “We will start Trading of Zipper Roll, Zipper Roll with slider, Zip Fasteners, Zipper etc., so that we sought advance ruling on: 1. Classification of goods and applicable tax rate on that. 2. Applicability of a notification issued under the provision of the Act.” Held that— Although the applicant has filed the application in the prescribed format of GST-ARA - 01, they have not 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 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.
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