2021 (1) TMI 131

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....cation 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 Tourism Development Corporation Ltd, Shimla. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued on dated 25th July, 2020 and 7th Sep, 2020. It was....

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....f 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 Act, therefore the prescribed fee would be Rs. 5000/- each under CGST & SGST heads. 5. Further, section 98(2) empowers the Authority to either ad....