TMI Blog2021 (1) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is ₹ 5000/- under CGST head. Rule 104 of HPGST Rules, 2017 also provides for a fee of ₹ 5000/- under SGST head. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s Himachal Pradesh Tourism Development Corporation Ltd, Shimla. 2. On scrutiny of the application, it was observed that the requisite fee has not been deposited by the applicant. The direction to this effect was issued on dated 25th July, 2020 and 7 th Sep, 2020. It was further decided that the date of submission of applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er CGST head. Rule 104 of HPGST Rules, 2017 also provides for a fee of ₹ 5000/- under SGST head. Since the Advance Ruling has been sought with regards to applicability of provisions of CGST Act and HPGST Act, therefore the prescribed fee would be ₹ 5000/- each under CGST SGST heads. 5. Further, section 98(2) empowers the Authority to either admit or reject the application by order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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