In re Vyom Food Craft Private Limited (GST AAR Rajasthan)
As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant and “Authority” means the Authority for Advance Ruling, constituted under Section 96. Thus Section 95 allows this authority only to decide on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant i.e. in the subject case this application can be entertained only if the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant itself. In this case, We find that the Applicant already taken place the supply in question, GST is being paid since implementation of GST law and monthly GST returns also being filed.
From the above-mentioned provision, it is seen that this authority is constituted to decide on matters or questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
We observe that applicant motto is to find out whether the mechanism opted by him for payment of GST on said service is right or wrong, which is against the spirit of advance ruling.
From the above definition, it is very much clear that the scope of the ruling for Authority for Advance Ruling (AAR) is limited to the transactions being undertaken or proposed to be undertaken on the matters which are not sorted out. In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the RAAR with respect to supplies already being undertaken, GST being paid and GST returns has been submitted. Hence, the case is out of the purview of the Advance Ruling.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The applicant M/s Vyom Food Craft Private Limited Ground Floor and First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, NandPuri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) being a registered person (GSTIN is 08AADCV4441Q1ZS) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority.
Further, The issue raised by M/s Vyom Food Craft Private Limited Ground Floor and First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, NandPuri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) is as under: –
(a) Classification of any goods or services or both; and
