M/s Metalex Steel Strips Private Limited, Plot No.158/159, KIADB Industrial Area, Jigani Link Road, Bommasandra, Bengaluru -561 206, having GSTIN 29AAFCM4924P1ZT have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- only under KGST Act.

2. The Applicant is a private limited company, registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant does job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988.

3.  The applicant has sought advance ruling in respect of the following question:

“We do job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. Further above type of job work what value to be mentioned in e-way bill whether goods value or job work charges only.”

4.  The Applicant, vide their letter dated 17.08.2021, requested this authority to permit them to withdraw the instant application filed for advance ruling, for the reason that, they have got the clarifications for the question from Circular No.126/45/2019-GST dated 22.11.2019, issued by CBIC.

5.  However, the issue on which the applicant has sought advance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Further the applicant has to discharge fee of ₹ 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 ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017.

6. In view of the above, we pass the following,

RULING

The application filed by the Applicant for advance ruling is hereby rejected or the reasons mentioned above.