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2021 (12) TMI 216 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKASeeking permission for withdrawal of petition - rate of tax - trailers registered to be used for agriculture purposes - trailers without tipping kit and to be registered for use for agricultural purposes - HELD THAT:- The applicant has to discharge fee of ₹ 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 ₹ 4,975/- only under the KGST Act 2017 & only ₹ 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 advance ruling is hereby rejected
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