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2022 (10) TMI 777 - AAR - GSTMaintainability of Advance Ruling application - non-deposit of full amount of fee for filing advance ruling application - Exemption for GST - Cotton Seeds “Banaula” - Goods transported by Goods Transport Agencies (GTA) - exemption in terms of N/N. 12/2017, dated 28th June, 2017 - 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 IGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 10,000/- under (Rs.5,000 each for CGST and SGST). Thus, the application is hereby filed without any ruling.
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