Case Law Details
In re Smt. Maddi Sumalatha (GST AAR Karnataka)
Rate of GST applicable to Areca Leaf Plates Machine pressed, But the Applicant, vide their email dated 29.10.2021, has informed this authority that they wish wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017 , whereas the applicant has discharged the fee of Rs. 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA,
Smt. Maddi Sumalatha, Prop. M/s. Sri Venkataramana Agencies, No.82, F Block, Gopala Gowda Extension, Shimoga-577 205, having GSTIN 29BLIPS8061D1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- only under KGST Act.
2. The Applicant is a proprietary concern, registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant is into wholesale business in supply of “Areca leaf plates” (machine pressed)
3. The applicant has sought advance ruling in respect of the following question:
“Rate of GST applicable to “Areca Leaf Plates”(machine pressed)
4. The Applicant, vide their e-mail dated 29.10.2021, has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- under the KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.
5. In view of the above, we pass the following,
RULING
The application filed by the Applicant for advance ruling is hereby rejected for the reasons mentioned above.
