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TMI Blog2021 (1) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 - HELD THAT:- Section 97 (1) of CGST Act, 2017 provides that an applicant desirous of obtaining an advance ruling may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Similar provision is provided under section 97(1) of the HPGST Act, 2017. The prescribed fee as per provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SH. ABHAY GUPTA, MEMBER Represented by : Sh. Rommel Patial, Manager ORDER 1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Sai Steel Co Consultants, Hamirpur, H.P regarding applicability of GST on Mukhyamantri Khet Sanrakshan Yojna . 2. On scrutiny of the application, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Similar provision is provided under section 97(1) of the HPGST Act, 2017. The prescribed fee as per provisions of Rule 104 of CGST Rules, 2017 is ₹ 5000/- under CGST head. Rule 104 of HPGST Rules, 2017 also provides for a fee of ₹ 5000/- under SGST head. Since the Advance Ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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