Case Law Details
In re Bhopal Dugdh Sangh Sahakari Maryadit (GST AAR Madhya Pradesh)
Authority is of the view that based within the meaning of Section 97 of the GST Acts, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. The Applicant himself accepts that the liability as per the notification comes under RCM, but the Tax has been paid on forward charge. The main stress is on the point of double taxation. Therefore, no application can be made to determine whether the liability is justified / valid or not or whether it shall amount to double taxation or not.
Therefore, the current application is not covered within the scope of Section 97 of the CGST Act and thus, the Advance Ruling Authority cannot comment upon the question put forth before them under the said provisions. The application is therefore disposed of as such.
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
M/s BHOPAL DUGDH SANGH SAHAKARI MARYADIT (hereinafter referred to as the Applicant) is the company that owns and operates Bhopal Dugdh Sangh Sahkari Maryadit Dairy Plant, located at Habibganj in the Bhopal district of the state of Madhya Pradesh (462024). The Applicant is having a GST registration with GSTIN 23AAAAB0221DI ZW.
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