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    <title>2021 (12) TMI 217 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>An advance ruling application on the value to be shown in the e-way bill for job-work activity was held to fall outside the questions covered by the advance ruling provisions. The application was also defective because the prescribed fee had to be paid under both the Central and State GST enactments, but payment was made only under the State enactment. These defects affected maintainability and justified rejection under section 98(2). The application was accordingly rejected as not maintainable.</description>
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      <description>An advance ruling application on the value to be shown in the e-way bill for job-work activity was held to fall outside the questions covered by the advance ruling provisions. The application was also defective because the prescribed fee had to be paid under both the Central and State GST enactments, but payment was made only under the State enactment. These defects affected maintainability and justified rejection under section 98(2). The application was accordingly rejected as not maintainable.</description>
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