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CA Final · Indirect Tax Laws · Advance Ruling

Kaveri Foods Ltd obtained an advance ruling from the Authority for Advance Ruling on the rate of tax on its ready-to-cook product. The jurisdictional officer disagrees with the ruling and wants to appeal to the Appellate Authority. Which statement is correct under the CGST Rules?

The officer files the appeal in FORM GST ARA-03 on the common portal and pays no fee. Rule 106 gives the concerned or jurisdictional officer this right. The ten thousand rupee fee and FORM GST ARA-02 apply only to appeals by the applicant.

  1. AThe officer must file FORM GST ARA-02 with a fee of ten thousand rupees
  2. BThe officer must file FORM GST ARA-03 and no fee is payableCorrect
  3. CThe officer must file FORM GST ARA-03 with a fee of five thousand rupees
  4. DOnly the applicant may appeal; the officer has no right of appeal

Explanation

Rule 106(2) lets the concerned officer or jurisdictional officer appeal in FORM GST ARA-03 and says no fee is payable by the officer. FORM GST ARA-02 with a ten thousand rupee fee applies to the applicant's appeal, so the first option is wrong.

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