In re Royal Enterprise (Vinesh Ranjitbhai Desai- Trade Name) (GST AAR Gujarat)
The Authority for Advance Ruling (AAR) under GST in Gujarat has rejected an application filed by M/s. Royal Enterprise which sought a ruling on the classification and applicable tax rates for commodities described as DM Water, Distilled Water, and Conductive Water. The authority dismissed the application on procedural grounds, citing a significant lack of detail.
According to the AAR order, the application submitted by Royal Enterprise was vague and incomplete, providing no essential information about the applicant’s business activities, the specific supplies they are involved in, or details regarding their inputs. An undated and unsigned letter seeking the ruling was included, along with a certificate of analysis whose relevance was unclear. During a personal hearing, the authorized representative for Royal Enterprise acknowledged that the application lacked the necessary information and detailed write-up required for a proper assessment.
The AAR referred to Section 98(2) of the Central Goods and Services Tax Act, 2017, which empowers the authority to either admit or reject an application after examination and hearing the applicant and concerned officer. Given the admitted deficiencies and the vague nature of the submission, the AAR concluded that the application did not meet the requirements for admission.
