2020 (12) TMI 274

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..... uisite fee of ₹ 10,000/-, therefore the same is rejected. - HP-AAR-08/2019 - - - Dated:- 21-9-2020 - SH. RAKESH SHARMA, AND SH. ABHAY GUPTA, MEMBER Represented by : Sh. Rakesh Sharma, Finance Controller Sh. Rajeev Sood, CA ORDER 1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 .....

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..... ection 97(1) of CGST Act, 2017 provides that an applicant desirous of obtaining an advance ruling may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Similar provision is provided under section 97(1) of the HPGST Act, 2017. The prescribed fee as per provisions of Rule 104 of CGST Rules, 2017 .....

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