Himachal Pradesh Tourism Development Corporation Ltd vs. Na
(AAR (Authority For Advance Ruling), Himachal Pradesh)

Case Law
Petitioner / Applicant
Himachal Pradesh Tourism Development Corporation Ltd
AAR (Authority For Advance Ruling)
Himachal Pradesh
Dec 15, 2020
Order No.
TR Citation
2020 (12) TR 3662
Related HSN Chapter/s
Related HSN Code


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 Tourism Development Corporation Ltd, Shimla.

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 on dated 25th July, 2020 and 7th Sep, 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. S.K. Sharma (Accounts Officer), representative for the applicant submitted that the applicant was unable to setoff the requisite fees for advance ruling against the application on GST common portal.

4. 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 is sought. Similar provision is provided under section 97(1) of the HPGST Act, 2017. The prescribed fee as per provisions of Rule 104 of CGST Rules, 2017 is ₹ 5000/- under CGST head. Rule 104 of HPGST Rules, 2017 also provides for a fee of ₹ 5000/- under SGST head. Since the Advance Ruling has been sought with regards to applicability of provisions of CGST Act and HPGST Act, therefore the prescribed fee would be ₹ 5000/- each under CGST & SGST heads.

5. Further, section 98(2) empowers the Authority to either admit or reject the application by order, after examining the application and the records called for, after hearing the applicant or his authorised representative and the concerned officer or his authorised representative. Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:

6. Since the application in this case is not accompanied by requisite fee of ₹ 10,000/- (i.e ₹ 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant to file a fresh application for seeking ruling on the same points provided it satisfies the provisions of section 97(1) of the CGST/ HPGST Act, 2017.

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