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of <h1>Advance Ruling Application Rejected for Non-payment of Fees</h1> <h3>In Re: M/s. Khaitan Chemicals and Fertilizers Ltd.,</h3> In Re: M/s. Khaitan Chemicals and Fertilizers Ltd., - 2021 (52) G. S. T. L. 107 (A. A. R. - GST - Guj.) Issues:1. Applicability of IGST on imported goods2. Double taxation on freight component of imported goodsAnalysis:1. The applicant, engaged in manufacturing fertilizers and chemicals, imports raw materials like Rock Phosphate on CIF basis. They pay customs duty and IGST on the CIF value of the goods. The applicant claims that levying IGST on the sum of CIF value and customs duty amounts to double taxation as they also pay IGST on the Ocean Freight component separately under Reverse Charge Mechanism. The applicant sought clarification on the issue of double taxation on the freight portion of imported goods.2. The Advance Ruling Authority examined the provisions of the IGST Act, Customs Tariff Act, and Customs Valuation Rules to determine the correct levy of IGST on imported goods. The Authority noted that the applicant had not paid the required fees under the CGST and GGST heads as mandated by the relevant provisions. Due to this non-compliance, the application was deemed invalid and liable for rejection under Section 98(2) of the CGST Act, 2017. The Authority emphasized the importance of adhering to statutory requirements for filing applications for Advance Ruling.3. Despite the detailed submissions by the applicant and the legal framework provided, the Authority focused on the procedural lapse regarding fee payment. As the applicant failed to pay the total fees under the CGST and GGST heads, the application was rejected. The ruling highlighted the significance of compliance with statutory provisions for maintaining the validity of applications seeking Advance Ruling.4. In conclusion, the judgment rejected the application of M/s. Khaitan Chemicals and Fertilizers Ltd. under Section 98(2) of the CGST/GGST Act, 2017 due to non-compliance with fee payment requirements. The ruling underscored the necessity of fulfilling all statutory obligations when submitting applications for Advance Ruling to the Authority.
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