Since the application in this case is not accompanied by requisite fee of Rs. 10,000/- , therefore the same is rejected.
Advance Ruling— The present application has been filed u/s 97 of CGST Act, by M/s Sai Steel Co & Consultants, Hamirpur, H.P regarding applicability of GST on “Mukhyamantri Khet Sanrakshan Yojna”.
On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant.
Held that— Since the application in this case is not accompanied by requisite fee of Rs. 10,000/- (i.e Rs. 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant to file a fresh application for seeking ruling on the same points.