2021 (12) TMI 219

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..... g System' - taxable at 5% GST or otherwise? - HELD THAT:- The Applicant, vide their letter dated 18.08.2021, requested this authority to permit them to withdraw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No.24/2018-Central Tax (Rate) dated 31.12. .....

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..... IN 29AAFCP8578C1ZZ have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 without discharging the required fee of ₹ 5,000/-each under CGST/KGST Act 2017. The Applicant is a Private Limited Company, registered under the provisions of Ce .....

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..... draw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No.24/2018-Central Tax (Rate) dated 31.12.2018. Further the applicant has to discharge fee of ₹ 5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97 (1), whereas the applican .....

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