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2018 (12) TMI 1158 - AAR - GSTMaintainability of Advance Ruling Application - Rate of GST - Dietary Services to CIMS Hospital - Held that:- The application is not in the prescribed format as specified GST ARA-01 under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant has also not deposited the full fee of ₹ 10000/- for advance ruling i.e., ₹ 5000/- for SGST and ₹ 5000/- for CGST as specified in circular no 25/25/2017-GST issued by the Central board of Custom and Indirect tax board on 21.12.2017 - Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act.
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