The application filed by the applicant for advance ruling is liable for rejection under Section 98(2) of CGST Act 2017.
Advance Ruling— In the instant case, the applicant is engaged in the business of supplying, erecting and commissioning of elevators and escalators in building.
The applicant has sought advance ruling in respect of the following questions:
Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when-
a) Such buildings consists of more than one residential unit and falls under the definition of “residential complex”
The Applicant informed this authority that they withdraw their application, 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.
Held that— The application filed by the applicant for advance ruling is hereby rejected
The application filed by the applicant for advance ruling is liable for rejection under Section 98(2) of CGST Act 2017.
Advance Ruling— In the instant case, the applicant is engaged in the business of supplying, erecting and commissioning of elevators and escalators in building.
The applicant has sought advance ruling in respect of the following questions:
Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when-
a) Such buildings consists of more than one residential unit and falls under the definition of “residential complex”
The Applicant informed this authority that they withdraw their application, 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.
Held that— The application filed by the applicant for advance ruling is hereby rejected