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    <title>2022 (10) TMI 777 - AUTHORITY FOR ADVANCE RULING, PUNJAB</title>
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    <description>The AAR Punjab dismissed an advance ruling application regarding GST exemption for cotton seeds transported by goods transport agencies under notification 12/2017. The applicant deposited only Rs. 5,000 under IGST instead of the required Rs. 10,000 fee (Rs. 5,000 each for CGST and SGST). Despite multiple opportunities to deposit the pending Rs. 10,000, the applicant failed to comply. The authority filed the application without issuing any ruling due to non-payment of the complete prescribed fee.</description>
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      <description>The AAR Punjab dismissed an advance ruling application regarding GST exemption for cotton seeds transported by goods transport agencies under notification 12/2017. The applicant deposited only Rs. 5,000 under IGST instead of the required Rs. 10,000 fee (Rs. 5,000 each for CGST and SGST). Despite multiple opportunities to deposit the pending Rs. 10,000, the applicant failed to comply. The authority filed the application without issuing any ruling due to non-payment of the complete prescribed fee.</description>
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