https://www.taxtmi.com/caselaws?id=405244 The application for Advance Ruling under Section 97 of the CGST Act, 2017, regarding the purchase of E-Scrap under Reverse Charge Mechanism (RCM) and tax payment at 5% by a trader was rejected. The applicant failed to pay the required fee of Rs. 10,000 as mandated by Section 97 and Rule 104 of the CGST Act, 2017. Consequently, the application by the trader was deemed non-maintainable under Section 98(2) of the CGST/GGST Act, 2017, leading to its rejection by the Advance Ruling Authority. en-us Wed, 30 Dec 2020 00:00:00 +0530 Sat, 30 Oct 2021 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405244 The application for Advance Ruling under Section 97 of the CGST Act, 2017, regarding the purchase of E-Scrap under Reverse Charge Mechanism (RCM) and tax payment at 5% by a trader was rejected. The applicant failed to pay the required fee of Rs. 10,000 as mandated by Section 97 and Rule 104 of the CGST Act, 2017. Consequently, the application by the trader was deemed non-maintainable under Section 98(2) of the CGST/GGST Act, 2017, leading to its rejection by the Advance Ruling Authority. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405244