AAR cannot admit an application where question raised is already decided in any proceedings in the case of an applicant

In re Innovative Clad Solutions (ICS) (GST AAR Madhya Pradesh)

As per the submission of the Applicant that their Bill of entry is being assessed by the department under the Chapter heading(HSN) No. 81110010 and paying the Customs duty and IGST as per the rate applicable in this chapter heading means the question raised by the applicant has already been decided by the department by assessing the goods under HSN 1110010 and also Applicant paid the IGST under this heading, hence as per the proviso to section 98(2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already decided in any proceedings in the case of an applicant.

As per the Notification No.1/2017-Central Tax(Rate) dated 28.06.2017, “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 975). Hence, in GST HSN is applicable as per the Customs Tariff Act, 1975 and in this case the assessement was done by the department under Customs Tariff as well as GST tariff and duty has paid customs as well as IGST.

In view of above, it is concluded that the application is liable to be rejected as per the provision of section 98(2) of CGST Act.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MADHYA PRADESH

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