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2022 (10) TMI 791 - AUTHORITY FOR ADVANCE RULING, PUNJABMaintainability of advance ruling application - non-deposit of full amount of fee for filing advance ruling application - Classification of goods - rate of GST - Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks - time of supply of machinery - HELD THAT:- The requisite fee for filling Advance Ruling application is Rs. 10,000/- (Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST Act. Thus, the application is hereby filed without any ruling.
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