Advance Ruling— Section 97 of CGST Act— In the instant case, the applicant is into wholesale business in supply of “Areca leaf plates” (machine pressed).

The applicant has sought advance ruling in respect of the following question:

“Rate of GST applicable to “Areca Leaf Plates”(machine pressed)

The Applicant has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- under the KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.

Held that— The application filed by the Applicant for advance ruling is hereby rejected for the reasons mentioned above.