GST on Tamarind seeds- AAR rejects application for non-payment of fees By Anand Gupta TaxGuru

GST on Tamarind seeds- AAR rejects application for non-payment of fees The Applicant, vide their letter dated 16.08.2021, has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017.

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