In re Shrigopal Jaju (GST AAR Rajasthan)
Summary: The supplied material concerns an Advance Ruling application by M/s SHRIGOPAL JAJU, Nagaur, Rajasthan, concerning the GST treatment of Psyllium Seeds (Isabgol). The application was stated to fall within Section 97(2) of the CGST Act, 2017 and the RGST Act, 2017, particularly classification of goods and/or services and determination of liability to pay tax on goods or services.
Statutory Framework for the Advance Ruling
The ruling states that, under Section 102 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017, an Advance Ruling may be amended by the Authority for Advance Ruling to rectify an error apparent on the face of the record. Such error may be noticed by the Authority on its own motion or brought to its notice by the applicant, concerned officer or jurisdictional officer within six months from the date of the order. Where rectification would enhance tax liability or reduce admissible input tax credit, the applicant or appellant must be given an opportunity of being heard.
Under Section 103(1), the Advance Ruling pronounced under Chapter XVII is binding only on the applicant who sought it in respect of a matter referred to in Section 97(2), and on the concerned officer or jurisdictional officer in respect of that applicant. Under Section 103(2), the ruling remains binding unless the law, facts or circumstances supporting the original ruling have changed.
