No ruling on Advance Ruling application if requisite fees not paid

In re Kaka Ram Hari Chand (GST AAR Punjab) Applicability of Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to ‘agriculture produce’, vide entry No. 21(a) in the table appended to the said Notification read with definition of the term ‘agricultural produce’ given vide para 2 (d) of the said Notification. Whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017. Held: The requisite...