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2021 (12) TMI 220 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAMaintainability of Advance Ruling application - business of supplying, erecting and commissioning of elevators and escalators in building - Such buildings consists of more than one residential unit and falls under the definition of “residential complex” - applicability of Sl.No.3(v)(b) of Notification 11/2017-CT or not - HELD THAT:- The Applicant, vide their e-mail dated 26.08.2021, informed this authority that they withdraw their application, filed for Advance ruling. Further the applicant has to discharge fee of ₹ 5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97 (1), 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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