Case Law Details
in re Woven Fabric & Bags Manufacturers Association (GST AAR Haryana)
It appears prima facie that Woven Fabric & Bags Manufacturers Association itself is not in the business of goods in respect of which advance ruling is sought and it has merely submitted a representation in the shape of advance ruling application on behalf of members of association. Since, the association is not covered in the definition of applicant, as provided under clause (c) of section 95 of the CGST/HGST Act, 2017, it cannot seek advance ruling under section 97. Further, an opportunity of being heard has also been provided to the association on 24.12.2018 as required under second proviso to section 98(2) but since neither the applicant nor any authorized agent has appeared before the authority, the application can not be entertained.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
M/s Woven Fabric & Bags Manufacturers Association [hereinafter refened to as the –Associationl having registered address at Bag Poly Industries. Near Unity Mall. G. T. Road. Panipat. Haryana -132103 has submitted an application in Form GST ARA-01 to the I laryana Authority for advance Ruling under section 97 of the COST/HOST Act, 2017 read with rule 104 of the rules framed thereunder. The opportunity of personal hearing was granted to the association on 24.12.2018. but none has appeared. on behalf of association. before the authority. However, the concerned Proper Officer has appeared before the authority and has given a clear observation on the issue of taxability vis-à-vis the rate of tax applicable on goods i.e. Polypropylene Leno Bags, regarding which advance ruling is sought by association.
As per the enclosed documents. M/s Woven Fabric & Bags Manufacturers Association is a society registered under the provisions of the Haryana Registration and Regulation of Societies Act. 2012. As per Memorandum of Association of the society. the society is registered with the objectives to safeguard and protect interest of all units situated in Bagpoly Industries. Near Unity Mall. G. T. Road. Panipat and to solve the problems faced by the members of the society in running the units by iwo.anting before various departments of the Government.
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