Authority for Advance Ruling — Classification and rate of GST on chaff cutting machine and its parts – The applicant engaged in the trading business and proposes to manufacture. The Chaff cutter machine is commonly known as Toka, Chara Cutting Machine, Kulti. The applicant sought an advance ruling as to what is the classification and rate of GST for Chaff Cutter Machine; classification and rate of GST for Parts of Chaff Cutter Machine. What is time of supply of machinery, if machinery is manufactured and transported in parts for ease of transportation and to save manufacturing cost and assembled in purchaser location. 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.