GST Advance ruling application Rejected: failure to fulfill procedural requirements

In re M/s. International Traders (Kirti Arora) (GST AAR Punjab) 1. Overview: M/s International Traders, engaged in the import of dry fruits from Pakistan, sought an advance ruling on the applicable tax rate for the supply of dry dates. However, their application was rejected by the Authority for Advance Ruling (AAR) in Punjab due to non-compliance with prescribed procedures. 2. Proceedings: The applicant did not adhere to the prescribed format (ARA-01) for the advance ruling application and failed to submit the required fee of Rs. 10,000 (Rs. 5,000 each for CGST and SGST). Notices were issue...