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TaxReply India Pvt Ltd

SUTAPA SUTRADHAR
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

SUTAPA SUTRADHAR
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 26, 2018
Order No.

KER/18/2018

Citation

2018(9) TAXREPLY 314
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ORDER

The applicant was a casual taxable person doing business on fireworks. In order to doing business during Deepawali season, on 09.11.2017 dealer had deposited CGST of ₹ 81,000/- and SGST of ₹ 81,000/- vide CPIN 17113200012674. But he could not complete registration process due to GSTN related issues. Hence filed application for advance ruling for getting refund of deposited amount. There was no representation on the date of hearing. As per Sub-Section (2) of Section 97 of GST Laws, the question on which the advance ruling is sought under GST Act shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or service 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 applicant is re....

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