Khaitan Chemicals and Fertiliser ., In re
Date: December 8, 2020
Subject Matter
No application can be made to determine whether the GST liability is constitutionally valid or not
Summary
This Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the “liability to pay tax” on any goods or services or both.…
M/S KHAITAN CHEMICALS AND FERTILISER (hereinafter referred to as the Applicant) is an autonomous. not for profit, registered society under Department of Micro. Small and Medium Enterprises. Government of Madhya Pradesh. The Applicant is having a GST registration with GSTIN 23AAACK2342QIZI. The provisions of the CGST Act and MPGST Act are identical. except for certain provisions. Therefore. unless…