2021 (12) TMI 216

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..... 7(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of ₹ 4,975/- only under the KGST Act 2017 only ₹ 25/ - under the CGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advance ruling is hereby rejected - KAR ADRG 65/2021 - - - .....

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..... x Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant is a manufacturer of tractor trailers. The applicant filed the instant application to get the clarity on the rate of tax on trailers used for agriculture purposes that do not have automated loading or unloading facility. 3. In view of the above, the applicant has sought advance ruling in respect of th .....

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