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2020 (4) TMI 689

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....2017 1. Sri. C. Ramappa, #2, Akshaya Nilaya, 1st Main, 1st Cross, Dooravani Nagar, Vijinapura, Bengaluru - 560 016., Karnataka, a un-registered person, have filed an application, under used ID 292000000317ARO, for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each und....