Authority for Advance Ruling — Classification and rate of GST on supplies made to Punjab Water Supply or Sewerage Board – The applicant engaged in the business of supplying manpower to Punjab Water 86 Sewerage Board for sewerage cleanliness.. The applicant sought an advance ruling as to whether Punjab Water Supply or Sewerage Board is body of Local Authority/ Municipal Committee or not; whether manpower supply for Sewerage cleanliness is covered under entry no. 6 of Twelfth Schedule of Article 243 W of Constitution of India; whether manpower supply made to Sewerage Boards for sewerage cleanliness is covered under trade mention in Serial No. 3 of Notification no. 12/2017 dated 28.06.2017. 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.