CA Final · Indirect Tax Laws · Advance Ruling
Shreeji Textiles Pvt Ltd, a registered person in Surat, wants an advance ruling on the classification of a new fabric. It files the application on the common portal in FORM GST ARA-01. Under the CGST Rules, 2017, what fee must accompany this application?
The fee is Rs 5,000. The CGST Rules require an advance ruling application in FORM GST ARA-01 on the common portal to be accompanied by five thousand rupees, deposited as specified under section 49. The Rs 10,000 fee applies only to an appeal.
- ARs 2,500
- BRs 5,000Correct
- CRs 10,000
- DNo fee is payable
Explanation
The rule on form and manner of application requires an application under section 97(1) to be made in FORM GST ARA-01 with a fee of five thousand rupees, deposited in the manner specified in section 49. Rs 10,000 is the fee for an appeal by an applicant, so choosing it confuses the application with the appeal.
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