2019 (12) TMI 98

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....cate 1. The present application has been filed by M/s. Venkata Rao Tirupathi, registered under the Goods and Services Tax U/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively). 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a....

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....HORITY: 1. Whether section 77(2) of the CGST Act, 2017 is squarely applicable to section 9 of the GST compensation cess Act, 2017 (Compensation to States) in terms of payment of tax in a wrong head. 2. Whether interest is payable from the date of payment of the wrong head and to the payment of the right head. In the present case applicant paid the tax under the head cess instead of CGST on 2....

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....alling under Section 97(2). The relevant extract of the CGST Act, 2017 is reproduced here under for the sake of clarity. Section 97(2): The question on which the advance ruling is sought under this Act, shall be in respect of: (a) classification of any goods or services or both, (b) applicability of a notification issued under the provisions of this Act, ....