Case LawAdvance Ruling No. HP-AAR-08/2019
Himachal Pradesh Horticulture ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Himachal Pradesh
- Date:
- September 21, 2020
- Type:
- Advance Ruling
- Members:
- Rakesh Sharma, Abhay Gupta
Subject
Advance ruling application submitted without requisite fee of Rs 10,000/- cannot be admitted
Summary
1. Section 97(1) of CGST Act, 2017 provides that an applicant desirous of obtaining an advance ruling may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling i…
Judgement
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 requisit…