https://www.taxtmi.com/caselaws?id=405239 The Authority for Advance Ruling, Gujarat, rejected the applicant's request for classification of water pumps under GST due to non-compliance with prescribed application format and fee payment requirements, rendering the application invalid. The rejection was based on the applicant's failure to adhere to statutory provisions, leading to the application being deemed non-maintainable under Section 98(2) of the CGST/GGST Act, 2017. Compliance with procedural guidelines for submitting applications to the Advance Ruling Authority was emphasized as crucial for proper adherence to GST laws and regulations. en-us Wed, 30 Dec 2020 00:00:00 +0530 Thu, 23 Sep 2021 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405239 The Authority for Advance Ruling, Gujarat, rejected the applicant's request for classification of water pumps under GST due to non-compliance with prescribed application format and fee payment requirements, rendering the application invalid. The rejection was based on the applicant's failure to adhere to statutory provisions, leading to the application being deemed non-maintainable under Section 98(2) of the CGST/GGST Act, 2017. Compliance with procedural guidelines for submitting applications to the Advance Ruling Authority was emphasized as crucial for proper adherence to GST laws and regulations. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405239