The instant application is liable for rejection under Section 98(2) of CGST Act 2017.
Advance Ruling— In the instant case, applicant is a trader of Tamarind seeds.
The applicant has sought advance ruling in respect of the question that—
“Whether Tamarind seeds are taxable or exempt under GST Act”
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 KGST Act 2017, whereas the applicant has discharged the fee of Rs. 5,000/- only under KGST Act 2017 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 instant application is liable for rejection under Section 98(2) of CGST Act 2017.
Advance Ruling— In the instant case, applicant is a trader of Tamarind seeds.
The applicant has sought advance ruling in respect of the question that—
“Whether Tamarind seeds are taxable or exempt under GST Act”
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 KGST Act 2017, whereas the applicant has discharged the fee of Rs. 5,000/- only under KGST Act 2017 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.