Case Law Details
In re Chinta Polu Philip (GST AAR Chhattisgarh)
The applicant M/s CHINTA POLU PHILIP, SECTOR-1, KHAMTARAI, BEHIND TAGOR NAGAR, RAIPUR (C.G.) GSTIN 22ANWPP8570H1ZC has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling as regards levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital.
The application is not in the prescribed format as specified GST ARA-01 under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant has also not deposited the full fee of Rs.10000/- for advance ruling ie Rs 5000/- for SGST and Rs.5000/- for CGST as specified in circular no 25/22/2017-GST issued by the Central board of Custom and Indirect tax board on 21.12.2017.
The applicant has already been reminded twice vide our letter no. 07/2018/8769 dated 20.09.2018 & Reminder letter no W-31-11 31-P0T/07/2018/9851 dated 16.10.2018. The Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act.
