2021 (12) TMI 216

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.... SECTION 98(2) OF THE KGST ACT, 2017 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 ....

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....use for agricultural purposes. 4.  The Applicant, vide their letter dated 16.08.2021, requested to permit them to withdraw the instant application, filed for advance ruling. Further the applicant has to discharge fee of Rs. 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of Rs. 4,975/- only under the KGS....