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2021 (12) TMI 217 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAPermission for withdrawal of Advance Ruling application - classification of services - job work of slitting, cut to length and matt finishing of stainless steel sheets - to be classified under HSN code 9988 or otherwise? - HELD THAT:- The issue on which the applicant has sought advance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Further the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97 (1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advance ruling is hereby rejected.
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