CA Final · Indirect Tax Laws · Advance Ruling
Sundaram Textiles Pvt Ltd, a registered person in Coimbatore, wants an advance ruling on the classification of a new fabric it plans to manufacture. It files its application on the common portal in FORM GST ARA-01. What fee must accompany this application under the CGST Rules, 2017?
The fee is five thousand rupees. The CGST Rules require an advance ruling application in FORM GST ARA-01 to be filed on the common portal with this fee. The ten thousand rupee fee applies only to an appeal filed by an applicant.
- ARupees one thousand
- BRupees five thousandCorrect
- CRupees ten thousand
- DNo fee is payable
Explanation
Rule 104 requires an application for advance ruling to be made in FORM GST ARA-01 on the common portal with a fee of five thousand rupees, deposited as specified in section 49. Rupees ten thousand is the fee for an appeal by an applicant (FORM GST ARA-02), not for the original application.
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