2021 (3) TMI 572

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....that they are dealing in all type of Scrap including E Scrap. They purchase E Scrap from un- registered person and sell out to recycler. This E- Scrap comes under HSN 85 which is taxed at 5%. 3. Accordingly, the applicant sought the Advance Ruling on the following question: "Whether the applicant can purchase the E- Scrap under RCM and pay taxed at 5% being Trader". Personal Hearing 4. Personal hearing was accorded to the applicant through Virtual Platform (Video conferencing) on 23.12.2020. However neither applicant nor Authorised Representative of the applicant appeared in the Personal hearing. DISCUSSION & FINDINGS 5. We have considered the submissions made by the applicant in their application for advance ruling ....

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....y a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 8. On going through the provisions of Section 97 of the CGST Act, 2017 and Rule 104 of the CGST Rules, 2017, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 (which is the prescribed format for the said application) and shall be accompanied by a fee of Five thousand rupees which is to be deposited in the manner specified in Section 49 of the CGST Act, 2017. Similarl....