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M/S HIMACHAL PRADESH HORTICULTURE DEVELOPMENT SOCIETY
(Authority for Advance Ruling, Himachal Pradesh)

Hon'ble Judges:

RAKESH SHARMA
ABHAY GUPTA
Pet. Counsel
Rakesh Sharma
Rajeev Sood
Res. Counsel
Na

Petitioner / Applicant

M/S HIMACHAL PRADESH HORTICULTURE DEVELOPMENT SOCIETY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Himachal Pradesh

Date Sep 21, 2020
Order No.

HP-AAR-08/2019

Citation

2020(9) TAXREPLY 3643
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ORDER

1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Himachal Pradesh Horticulture Development Society (HPHDS), regarding GST on services received by HPHDS (A Govt owned & controlled society) from service provider outside India. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued in the first hearing held on dated 28th July, 2020. It was further decided that the date of submission of application for Advance Ruling will be counted from the day on which full amount of applicable fee has been deposited. 3. In the personal hearing proceedings scheduled today, Sh. Rajeev Sood (CA), representative for the applicant submitted that the applicant was unable to setoff the requisite fees for advance ruling on GST common portal. 4. Section 97(1) of CGST Act, 2017 provide....

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