Authority for Advance Ruling — Rate of GST on supplies of Cotton Seeds “Banaula”  – The applicant engaged in the business of receiving Cotton Seeds “Banaula” after being transported by Goods Transport Agencies (GTA) which is classifiable with Chapter Heading 9965/9967, in respect of said service is payable by the recipient under RCM. The applicant sought an advance ruling as to whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017, dated 28th June, 2017. The Authority observed that requisite fee for filling Advance Ruling application is Rs. 10,000/- (Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST Act.

Held that:- The Hon’ble Authority for Advance Ruling ruled that the application is filed without any ruling.