2021 (1) TMI 132

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...., Manager 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 Sai Steel Co & Consultants, Hamirpur, H.P regarding applicability of GST on "Mukhyamantri Khet Sanrakshan Yojna". 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. ....

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.... 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 Act, th....