Johnson Lifts Pvt. Ltd.

a. Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when- (a) Such building consists of more than one residential unit and falls under the definition of "residential complex" But the Applicant, vide their letter dated 26.08.2021, informed this authority that they withdraw their application, filed for advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as the KGST Act 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under the KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. .