No Advance ruling if Circulars / Notification not issued under GST : UTTARAKHAND AAR

By | June 8, 2018
(Last Updated On: June 8, 2018)


Kanj Products (P.) Ltd., In re



MARCH  19, 2018

C.M. Dang for the Applicant.


1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products Private Limited, Plot No. 71 & 72, Sector 8A, IIE, SIDCUL, Haridwar seeking an advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017 in respect of following issues :-

(a)If the assessee takes over an eligible unit as a going concern under, slump sale agreement and there is a change in the ownership of the unit which was availing the benefit of area based exemption notification no. 50/2003-CE dated 10.6.2003, as amended’, prior to 1.7.2017.
(b)If the said eligible unit availing of the exemption is physically shifted to a new location within the area specified in the said area based exemption notifications.
(c)If there is any addition or modification in the plant or machinery or on the production of new products after taking over an eligible unit during residual period of exemption.

2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services- or both being undertaken or proposed to be undertaken by the applicant.

3. As per the said subsection (2) of Section 97 of the CGST Act advance ruling can be sought by an applicant in respect of :-

(a)Classification of any-goods or services or both.
(b)Applicability of a notification issued under the provisions of this Act,
(c)Determination of time and value of supply of goods or services or both,
(d)Admissibility of input tax credit of tax paid or deemed to have been paid
(e)Determination of the liability to pay tax on any goods or services or both
(f)Whether the applicant is required to be registered
(g)Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term

4. In the present case applicant has sought advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017.

5. In this regard Joint Commissioner, SGST, Hardwar vide letter dated; 22.02.2018 submitted his report wherein he, interalia, stated that the said benefit may be extended to the assessee in such cases.

6. Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the provisions of this Act. Moreover, advance ruling requested by the applicant also do not fall under sub-clause (a) to (g) of Section 97(2) of the CGST/SGST, Act which provides the list of subjects on which advance ruling can be sought.

7. Accordingly, authority concludes that the questions raised by the applicant do not fall under the purview of Authority for Advance Ruling created under CGST/SGST Act, 2017 and hence the request in question is, not entertainable.

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