2020 (12) TMI 274

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.... Sh. Rajeev Sood, CA ORDER 1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Himachal Pradesh Horticulture Development Society (HPHDS), regarding GST on services received by HPHDS (A Govt owned & controlled society) from service provider outside India. 2. On scrutiny of the application, i....

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....h the advance ruling is sought. Similar provision is provided under section 97(1) of the HPGST Act, 2017. The prescribed fee as per provisions of Rule 104 of CGST Rules, 2017 is Rs. 5000/- under CGST head. Rule 104 of HPGST Rules, 2017 also provides for a fee of Rs. 5000/- under SGST head. Since the Advance Ruling has been sought with regards to applicability of provisions of CGST Act and HPGST Ac....