GST on Tamarind seeds- AAR rejects application for non-payment of fees

In re Sri. Imtiyaz Magboolsab Nandgaon, M/s. Nandgaon Traders (GST AAR Karnataka)

Whether Tamarind seeds are taxable or exempt under GST Act. But the applicant, vide their letter dated 16.08.2021, 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 KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017
& UNDER SECTION 98(2) OF THE KGST ACT, 2017

Sri Imtiyaz Maqboolsab Nandgaon, M/s. Nandgaon Traders, CMC No.586/588/2, Plot No.5, C S Patil Building, C Block, APMC Yard, Ranebennur-581115, having GSTIN 29AWGPN5462K1ZY_/ have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules, 2017 in form GST ARA-01 discharging the fee of Rs.5,000/only under the 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 a trader of Tamarind seeds.

3. The applicant has sought advance ruling in respect of the question that “Whether Tamarind seeds are taxable or exempt under GST Act”

4. The Applicant, vide their letter dated 16.08.2021, 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 KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of 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.