In re Saharanpur Smart City Limited (GST AAR Uttar Pradesh)
Explore the eligibility criteria for GST advance rulings as Saharanpur Smart City Limited’s application is examined by GST AAR Uttar Pradesh. Discover key findings.
Introduction: Saharanpur Smart City Limited, a registered GST assessee, sought a GST advance ruling through its application dated 06.04.2023. The application focused on the eligibility of the company to receive an advance ruling. This article delves into the key aspects of the application and the subsequent discussion and findings by the Authority for Advance Ruling, Uttar Pradesh.
Background: Saharanpur Smart City Limited, with its administrative building located in Saharanpur, Uttar Pradesh, filed an application seeking clarity on certain GST-related queries. The company is registered under GST with GSTN: 09AAZCS9204J1ZI.
Key Queries Raised: The applicant sought an advance ruling on the following questions:
1. Whether the issues raised in the application fall under the purview of Section 97(2) of the CGST Act 2017.
2. Clarification on the eligibility of the applicant for an advance ruling based on the nature of the queries raised.
Declaration by the Applicant: The applicant declared that the issues raised in the application were neither pending nor decided in any proceedings under the provisions of the Act.
Comments and Verification: The application was forwarded to the Deputy Commissioner, Central Tax & Central Excise, Division-Saharanpur, for comments and verification. Proper officer Deputy Commissioner, UPGST, sector-10 Saharanpur, provided comments through letter no. 04 dated 18.04.2023.
Personal Hearing: A personal hearing was granted to the applicant on 27.04.2023, attended by Shri Amerender Gautam, Executive Engineer, and authorized representative of the applicant. During the hearing, the applicant reiterated the submissions made in the application.
Discussion and Findings: The Authority for Advance Ruling examined the application in the context of Section 95 of the CGST Act 2017. It was observed that the applicant had ticked several issues on which advance ruling was sought, including those related to classification, applicability of notifications, time and value of supply, input tax credit, liability to pay tax, registration requirement, and determination of supply.
Eligibility Criteria: The ruling highlighted that, as per Section 95(a) of the CGST Act 2017, only the supplier of goods or services can file an application for advance ruling. Saharanpur Smart City Limited, being the receiver of goods/services provided by Pashchimanchal Vidyut Vitran Nigam Limited, did not meet the definition of an applicant for advance ruling.
Ruling: As a result, the application was not admitted for consideration or ruling on merits. The ruling concluded that Saharanpur Smart City Limited did not fall under the definition of advance ruling.
Validity and Jurisdiction: The ruling is valid only within the jurisdiction of the Authority for Advance Ruling, Uttar Pradesh. It is subject to the provisions under Section 103(2) of the CGST Act, 2017, unless declared void under Section 104(1) of the Act.
Conclusion: This ruling sheds light on the criteria for eligibility to seek a GST advance ruling and emphasizes the importance of aligning with the defined roles of applicants and suppliers in the context of the CGST Act 2017.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017
1. M/S Saharanpur Smart City Limited, Administrative Building, 0, First, Nagar Nigam Saharanpur Campus, Gurudwara Road, Saharanpur, Uttar Pradesh, 247001 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAZCS9204J1ZI.
2. The applicant has submitted an application for Advance Ruling dated 06.04.2023 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question-
