Application filed for advance ruling rejected on account of the deficient fee

Application filed for advance ruling rejected on account of the deficient fee M/s NPS Industries, No. 3, Industrial Estate, Gokul Road; Advance Ruling No. KAR ADRG 65/2021; AAR Karnataka; 29.11.2021 The Applicant has filed an application for Advance Ruling under section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and section 97of KGST Act, 2017 read with Rule104 of KGST Rules, 2017, in form GST ARA-01. Facts:

• The Applicant is a partnership firm, registered under the provisions of Central Goods and Services Tax, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively).
• The Applicant is a manufacturer of tractor trailers. The applicant filed the instant application to get the clarity on the rate of tax on trailers used for agriculture purposes that do not have automated loading or unloading facility.

Issue: In view of the above, the applicant has sought advance ruling in respect of the following questions:

1. Rate of tax on trailers registered to be used for agriculture purposes.
2. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes.

Observations and Findings:

• The Applicant, vide letter requested to permit them to withdraw the instant application, filed for advance ruling.
• Further, the Applicant had to discharge fee of Rs. 5000/- each in terms of section 97(1) of the CGST Act 2017 as well as the KGST Act, 2017, whereas the applicant has discharged the fee of Rs.4975/- only under the KGST Act 2017 and only Rs. 25/- under the CGST Act 2017 and hence the instant application was considered liable for rejection under section 98(2) of the CGST Act 2017.