Advance Ruling— Section 97 of CGST Act— The applicant, being an unregistered person under the GST Act, has filed this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions—

(a) What will be the GST rate of fly ash brick and HSN Code?

(b) What will be the GST rate of fly ash bricks (having fly ash content around 60%)?

(c) Whether the fly ash bricks having fly ash content less than 90% are liable to 18%?

Held that— As the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the GST Act read with sub-rule (4) of rule 104 of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax Rules, 2017 and as the applicant fails to furnish any clarification in this regard, the application is rejected.