Page 164 - GSTL_27th August 2020_Vol 39_Part 4

482 GST LAW TIMES [ Vol. 39
Advance Ruling (Contd.)
proportionate to the reduction in the value of supply - Such question may
be raised only by the concerned dealer and not by applicant - Hence this
authority is not allowed to answer the question raised by the applicant,
being out of the purview of Section 95 of Central Goods and Services Tax
Act, 2017 — In Re : CEAT Ltd. (A.A.R. - GST - Mah.) ................... 106
— Jurisdiction - Question as to whether applicant required to file
reconciliation statement in FORM GSTR-9C not falls under any of the
clauses mentioned under Section 97(2) of Central Goods and Services Tax
Act, 2017 - Consequently applicability of GSTR-9C cannot be answered
— In Re : Andhra Pradesh State Road Transport Corporation (A.A.R. - GST - A.P.) ....... 192
— Jurisdiction - Question as to whether the applicant can issue commercial
credit note to its dealers for post-sale discounts without charging GST
pertaining to procedure which the applicant wants to follow and not
pertaining to any of the matters mentioned in Section 97(2) of Central
Goods and Services Tax Act, 2017 - Application not maintainable — In Re :
CEAT Ltd. (A.A.R. - GST - Mah.) ............................. 106
— Jurisdiction - Questions whether, such supply of services is ‘export of
services’, ‘zero-rated supply’ and eligibility of refund, this authority’ not
answered, being not within the ambit of this authority - Section 97(2) of
Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and
Services Tax Act, 2017 — In Re : Rajesh Rama Varma (A.A.R. - GST - T.N.) ....... 32
— precedence value thereof - See under PRECEDENT ............... 275
— Scope of - Gypsum board - Classification of - Gypsum plaster reinforced
with glass-fibre with 94% of gypsum and adhesives; approximately 5% of
paper; and > 1% of glass fibre - Failure by assessee to submit any samples
of product for which classification sought - No conclusion to be arrived
as product yet to be manufactured - Determination of exact nature of
product not possible in absence of any sample of said product being
tested from accredited laboratory - Goods in respect of which supply
being undertaken or proposed to be undertaken, should be existing -
Assessee proposing to manufacture impugned product, which are
presently not in existence - Assessee’s application also barred under
Section 95 of Central Goods and Services Tax Act, 2017 - Application
rejected as not maintainable - Sections 95 and 97 of Central Goods and
Services Tax Act, 2017 — In Re : Saint-Gobain India Pvt. Ltd. (A.A.R. - GST - Mah.) .... 202
— Scope of - Question relating procedure - Cannot be answered - Section
97(2) of Central Goods and Services Tax Act, 2017 — In Re : Posco India Steel
Distribution Centre Pvt. Ltd. (A.A.R. - GST - Mah.) ..................... 72
— Scope of - Whether assessee liable to pay GST in respect of tax invoices in
respect of work done by it in pre-GST period - Amount charged in
invoice was in terms of prices originally agreed upon in pre-GST period -
No upward revision of any prices and question of application of Section
142 of Central Goods and Services Tax Act, 2017 not to arise - Additional
claim of ` 1,92,50,247 for services of site expenses and rectification of
water damages also undertaken by assessee and completed during
Service Tax regime - Claim in respect of these work disputed by client -
No invoice issued by assessee in respect of these already completed work
GST LAW TIMES  27th August 2020  164