Case Law Details
In re Kaka Ram Hari Chand (GST AAR Punjab)
Applicability of Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to ‘agriculture produce’, vide entry No. 21(a) in the table appended to the said Notification read with definition of the term ‘agricultural produce’ given vide para 2 (d) of the said Notification.
Whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017.
Held: The requisite fee for filling Advance Ruling application is Rs. 10,000/-(Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under IGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 10,000 under (Rs. 5,000 each for CGST and SGST). Thus, the application is hereby filed without any ruling.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, PUNJAB
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