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2020 (12) TMI 1305 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESHScope of Advance Ruling application - question raised by the Applicant before the Authority is pending with the DGGEST - Classification of services - rate of tax on sub contractor, where, he executes works contract pertaining to dam, wherein the principal contractor is liable for tax @ 12% - period from 22-01-2017 to 25-01-2018 - N/N. 11/2017 as amended - HELD THAT:- The question raised by the Applicant before the Authority is pending with the DGGEST and proceeding against the Applicant have already been started by the DGGST Intelligence Regional Unit Indore. As per the proviso to Section 98 (2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already decided in any proceedings in the case of an applicant - as per the proviso to Section 98 (2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant. It is concluded that the application is liable to be rejected as per the proviso of section 98(2) of CGST Act.
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