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Advance Ruling
AAR Rejects Application as issue raised by the applicant was pending before SGST Authorities -------------------------G.B Pant University of Agriculture & Technology, In re [2020] 113 taxmann.com 508 ( AAR – Uttarakhand)
February 20, 2020
G.B Pant University of Agriculture & Technology, In re [2020] 113 taxmann.com 508 ( AAR – Uttarakhand)
The applicant has sought an advance ruling to determine
HSN code and applicable GST rate of
service provided in respect of on field testing for bio- efficacy and other tests on plants for evaluation of insecticide.
On the perusal of the letter of Deputy Commissioner,the Authority for Advance Rulings observed that the investigation against the applicant is carried out on various services including ‘testing of soil and other laboratories services’.
As per the provisions of the GST Act, the application for advance ruling shall not be admitted where the question raised is already pending or decided in any proceedings under any provisions of this Act. In the given case, the question raised in the application is pending with the SGST Authorities.
Therefore, the advance ruling application filed by the applicant is not admitted.
Regards
CA Rahul Gupta
Support@carahulgupta.com
