2021 (6) TMI 686

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....order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and....

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....SL). 2. Is it a composite supply or a mixed supply 3. Whether the service is exempted vide Notification No. 12/2017-CT(Rate) dated 28.06.2017. 2. The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules....

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....applicant and on calling for the said details, the applicant has requested withdrawal of the application. 4.2 Rule 104(1) of the CGST Rules 2017 as amended, states as follows: 104. (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be d....