AAR has no jurisdiction to admit questions relating to refund of tax

In re Sivanthi Joe Coirs (GST AAR Tamilnadu)

it is seen that the question in respect of applicability of a notification issued under the provisions of the Act is covered under the ambit of this authority. In the case at hand, the applicant has stated that the question pertain to the applicability of Notification No. 16/2020-CT(R) dated 23.03.2020. On perusal it is seen that there is no notification No. 16/2020-C.T(R) dated 23.03.2020 but there is a notification No.16/2020-  Central Tax dt.  23-3-2020. The said Notification No. 16/2020 dt. 23.03.2020, amends the CGST Rules 2017. Among the various amendments proposed to the Rules, in the said Notification, vide Si. No. 10 of the said Notification, an Explanation was inserted in Rule 96(10)(b), with effective from 23^rd October 2017, the related ‘amendment’ made to Rule 96(10) which is relied on by the applicant is extracted below:10.

10. In the said rules, in rule 96, in sub-rule (10),in clause (b) with effect from the 23^rd October, 2017, the following Explanation shall be inserted, namely,‑

“Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications.”.

Thus, it is evident that Notification, the applicability of which is raised before us, amends the Rules with the insertion of the explanation is to Rule 96(10)(b). Rule 96(10) of the CGST Rules 2017 restricts the circumstances for a person claiming Integrated Tax paid on exports of goods or services. This authority do not have jurisdiction to admit questions relating to refund of any tax paid by the applicant as per Section 97(2) of GST Act. Therefore the question numbers, 1, 2 and 4 are not admissible for ruling before this authority.

Please become a Premium member. If you are already a Premium member, login here to access the full content.