2021 (12) TMI 217

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..... ance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Further the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97 (1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under .....

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..... e Applicant is a private limited company, registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant does job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. 3. The applicant has sought advance .....

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..... ,000/- each in terms of Section 97 (1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. 6. In view of the above, we pass the following, RULING The application filed by the Applicant for advance ruling is .....

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