Case Law Details
In re NPS Industries (GST AAR Karnataka)
i. Rate of tax on trailers registered to be used for agriculture purpose.
ii. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes. But 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 KGST Act 2017 & only Rs.25/- under the CGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 Please become a Premium member. If you are already a Premium member, login here to access the full content.
