Metalex Steel Strips Pvt. Ltd.

"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." But 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. 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 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/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.