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M/S. SMT. ANJU PARAKH
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

KALPANA TIWARI
RAJESH KUMAR SINGH
Pet. Counsel
Rajkumar Parakh
Res. Counsel
Na

Petitioner / Applicant

M/S. SMT. ANJU PARAKH
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Jan 21, 2020
Order No.

STC/AAR/06/2019

Citation

2020(1) TAXREPLY 1193
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ORDER

PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)]  The applicant Smt. Anju Parakh, C-138, Sector-I, Devendra Nagar, Raipur, Chhattisgarh, GSTIN 22AESPP0220P1ZB has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 regarding GST applicability on Medical Services with regard to providing vaccination from clinic. The application filed by the applicant received on 11-09-2019 was incomplete and was also found not to be in the prescribed format GST ARA-01, as specified under section 97(1) of Chhattisgarh State GST Act, 2017. Further, the applicant had deposited only SGST fee of ₹ 5000/- vide CPIN 19092200015055 dated 11-09-2019, and had not deposited ₹ 5000/- for CGST as specified in Circular no. 25/25/2017-GST dated 21.2.2017, issued by the Central board of Excise and Customs, New Delhi. This failure on their part to comply with the aforesaid procedure as stipulated....

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