Advance Ruling— Section 97 of CGST Act— In the instant case, the applicant stated that they are a Partnership firm engaged in the manufacture and sale of granites, falling under tariff heading 2516 12 00 of the Customs Tariff Act; they have their own quarry and also buy quarry blocks from other suppliers; they export the granite slabs, after cutting & polishing, to various countries; they export 90% of the granite slabs and also sell 10% in domestic market; they are running the business for the past 15-20 years; they have decided to close the business as they could not continue the business due to strict competition in the market.

The applicant sought advance ruling in respect of the following questions.

a) Can the Applicant continue with the existing GSTIN 29AAEFP0358E1ZC to discharge the GST liability for Rent/ Lease received from Lessee and for filing the return relating to Renting / Leasing of the said premises.

b) Can the Applicant utilize the balance available in Electronic Credit Ledger (Input Tax Credit) in respect of purchase of Raw material, consumables, capital goods relating to the manufacture of Granite Slabs to discharge GST liability of Rent for the premises given for Rental/Lease basis.

c) Can Applicant utilize balance in Cash Ledger to discharge GST liability (Output Tax) of Rent for the premises given for Rental/ Lease basis.

The application is not maintainable as the questions on which advance ruling is sought by the applicant are not covered under the issues specified in Section 97 (2) of the CGST Act 2017 and hence the instant application is liable for rejection in terms of Section 98(2) of the CGST Act 2017.

Held that— The Application filed by the applicant for advance ruling is rejected in terms of Section 98(2) of the CGST Act 2017