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    <description>An advance ruling application must be filed in the prescribed form with the mandatory statutory fee, and strict compliance with the fee requirement is a condition precedent to consideration. Where the prescribed fee under the Central and State GST enactments is not paid in full, the application does not satisfy the filing preconditions and is not maintainable. On that basis, the request was rejected at the threshold as liable to rejection for non-compliance with the statutory fee mandate.</description>
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      <description>An advance ruling application must be filed in the prescribed form with the mandatory statutory fee, and strict compliance with the fee requirement is a condition precedent to consideration. Where the prescribed fee under the Central and State GST enactments is not paid in full, the application does not satisfy the filing preconditions and is not maintainable. On that basis, the request was rejected at the threshold as liable to rejection for non-compliance with the statutory fee mandate.</description>
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