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2021 (12) TMI 216

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.... M/s. NPS Industries, No.3, Industrial Estate, Gokul Road, Hubli, Dharwad-580030, having GSTIN 29AAFFN6283R1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 4,975/only under the KGST Act and Rs. 25/- only un....