In re Shyam Singh Champawat, M/s Laxmi Machinery Store (GST AAR Rajasthan)
The questions sought by the applicant are related to activity undertaken in past-period thus not eligible for advance ruling as per Section 95(a) of CGST/RGST Act, 2017 and hence no ruling is given.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.
The Issue raised by Shyam Singh Champawat, M/s Laxmi Machinery Store, Station Road, Bhinmal, District – JaIore-343029 {hereinafter the applicant} to pronounce advance ruling falls under ambit of the Section 97(2) (a) and it is given as under:-
(d) Admissibility of input tax credit of tax paid or deemed to have been paid;
(e) Determination of the liability to pay tax on any goods or services or both;
Further, the applicant being a registered person, GSTIN is 08AMFPC8542A1ZG, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority.
1. SUBMISSION OF THE APPLICANT:
The applicant stated that in the month of November, 2017 GST Council meeting was held. In that meeting it was proposed and published in the press release that upper limit of turnover until which a GST Composition dealer may remain into GST Composition Scheme is increased to Rs. 1.50 Crore. There were many publications in news paper and social media saying that the said limit of turnover for GST Composition dealer is increased to Rs. 1.50 Crore.
Statistic of sales made by the applicant as per his submission is as given below:
