Application for Advance Ruling Withdrawn due to Non-payment of Fees: Clarification on GST SAC Code

The case involved an application for Advance Ruling by a company seeking clarification on GST SAC code, supply categorization, and service exemption status. The applicant, despite being registered, failed to pay the required fee, leading to withdrawal of the incomplete application. The Authority noted the non-compliance with fee requirements and disposed of the application as withdrawn. Any appeal was directed to the Tamil Nadu State Appellate Authority for Advance Ruling within 30 days. The judgment clarified the uniformity of provisions between the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act.

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Issues:
1. Applicable GST SAC code and rate for supplies to M/s. Apollo Med Skills Limited.
2. Determination of whether the supply is a composite or mixed supply.
3. Exemption status of the service under Notification No. 12/2017-CT(Rate).

Analysis:
The case involved an application for Advance Ruling by a company registered under GST, seeking clarification on GST SAC code, rate for supplies, supply categorization, and service exemption status. The applicant, despite being registered, stated themselves as 'Unregistered' in the application. The application was incomplete as the required fee was not paid. Upon clarification request, the applicant opted to withdraw the application without prejudice to their rights under GST law. The relevant rule, 104(1) of the CGST Rules 2017, mandates a fee of Rs. 5,000 for an advance ruling application. Since the fee was not paid, and the application was incomplete, withdrawal was permitted.

The Authority noted that the applicant's submission lacked the necessary payment, leading to the request for withdrawal. As per the rule, the application could not be admitted due to non-compliance with fee requirements. Consequently, the application seeking Advance Ruling was disposed of as withdrawn by the Applicant. Any appeal against the ruling was directed to be filed before the Tamil Nadu State Appellate Authority for Advance Ruling within 30 days of communication. The judgment clarified that unless specified, provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same.

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