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2022 (10) TMI 778 - AAR - GSTMaintainability of Advance Ruling application - non-payment of requisite fee for filling Advance Ruling application - Manpower supply services - Punjab Water Supply or Sewerage Board - body of Local Authority/ Municipal Committee or not? - entry no. 6 of Twelfth Schedule of Article 243 W of Constitution of India - Serial No. 3 of Notification no. 12/2017 dated 28.06.2017 - levy of GST or not under CGST/SGST/IGST - composite supply or not - 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 SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST Act. Thus, the application is hereby filed without any Advance ruling.
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