Case Details: In re: Yanfeng Seating (India) Pvt. Ltd. (2025) 32 Centax 68 (A.A.R. - GST - Guj.)
Judiciary and Counsel Details
- Kamal Shukla & P.B. Meena, Member
- S/Shri Bhavesh Patel, CA & Hiren Parikh for the Appellant.
Facts of the Case
The applicant, before the Authority for Advance Ruling (AAR), Gujarat, filed an application seeking a ruling on the GST rates applicable to goods under HSN 9401. Upon examination, it was observed that the application was vague and incomplete. The questions raised pertained to customs matters, which do not fall within the scope of Section 97(2) of the CGST Act, read with the Gujarat GST Act. The matter was accordingly placed before AAR, Gujarat.
AAR Held
The Gujarat AAR held that the questions posed were related to customs, which is beyond the scope of Section 97(2) of the CGST Act. It further observed that the application lacked clarity and completeness. In view of Section 98 of the CGST Act, the application was held to be not maintainable and was rejected. The ruling was rendered in favour of the revenue.
