2021 (12) TMI 220

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..... 017 M/s. Johnson Lifts Private Limited, No.40, 5th Main Road, K.S.I.D.C. Industrial Estate, Rajaji Nagar, Bengaluru -560 010, having GSTIN 29AAACJ0838Q1Z2, 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 the KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5 .....

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..... tion, filed for Advance ruling. Further the applicant has to discharge fee of Rs. 5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97 (1), whereas the applicant has discharged the fee of Rs. 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. 5. In view of the above, we pass the following, RULING .....

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